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Felissimo (3396) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 5 of 7 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023AdvancedFY2024-Q1RestatedFY2024-Q2 – FY2024-Q32022: 220222023: 420232024: 1
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  1. FY2024-Q3RestatedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company continues to apply the implementation guidance for the fair value measurement standards and states that it has no impact on the quarterly consolidated financial statements.
  2. FY2024-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on Fair Value Measurement Accounting Standard”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the implementation guidance for the fair value measurement standards and states that it has no impact on the quarterly consolidated financial statements.
  3. FY2024-Q1AdvancedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on Fair Value Measurement Accounting Standard”) has been applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter. There was no impact on the financial statements.
  4. FY2023RestatedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. This has no impact on the consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, and states that there was no impact on the consolidated financial statements.
  5. FY2023-Q3RestatedAnnual report

    「This had no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, but there is no impact on the quarterly consolidated financial statements.
  6. FY2023-Q2RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and other standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, dated 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements.
  7. FY2023-Q1First statedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively.」

    The accounting standards for fair value measurement and related standards were applied from the beginning of the current quarter. It was stated that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | FELISSIMO CORPORATION (3396) | Komori