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Azplanning (3490) · InitiativeAdvanced

Application of the accounting standards for fair value measurement

First written in FY2023-Q1. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q1.

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ProgressHeldSoftenedWorseAchievedFY2023-Q1 – FY2024-Q12022: 120222023: 12023
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  1. FY2024-Q1AdvancedAnnual 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 accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance were applied prospectively.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter accounting period, and the new accounting policies were applied prospectively. There was no impact on the quarterly financial statements.
  2. FY2023-Q1AchievedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」

    The Accounting Standard for Fair Value Measurement and other related standards were applied from the beginning of the first quarter accounting period, and the new accounting policies were applied prospectively. There was no impact on the quarterly financial statements.
Moved together

"Promoting the acquisition, development and sale of high-quality income-producing properties" moved the same way as this thread, in the same document, in 2 of its 2 moves.

222★123
  1. ★This thread
  2. 1Promoting the acquisition, development and sale of high-quality income-producing properties2×
  3. 2Securing diverse funding methods and strengthening the financial position2×
  4. 3Rehabilitating and reselling used properties by leveraging our ability to reduce vacancy rates2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Application of the accounting standards for fair value measurement | Azplanning Co.,Ltd. (3490) | Komori