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Axas Holdings (3536) · FactAdditional application of the Implementation Guidance on Accounting Standard for Fair Value Measurement; no impact

Planned Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseAchievedFY2022-Q12021: 120212022: 120222023: 12023
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  1. FY2023-Q3Additional application of the Implementation Guidance on Accounting Standard for Fair Value Measurement; no impactAnnual report

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

    In addition to the Fair Value Measurement Accounting Standard, which had already been applied, the Company applied the implementation guidance from the beginning of the current fiscal year. It disclosed that there was no impact on the quarterly consolidated financial statements.
  2. FY2022-Q1AchievedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and related standards from the beginning of the first quarter of the current fiscal year,」

    The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending August 2022, were applied from the beginning of the first quarter of the current fiscal year. The Company states that there was no impact on the quarterly consolidated financial statements.
  3. FY2021First statedAnnual report

    「The standards were scheduled to be applied from the beginning of the fiscal year ending August 2022. The Company is currently evaluating the impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements.」

    For the Accounting Standard for Fair Value Measurement and related standards, the Company disclosed for the first time that application was scheduled to begin from the start of the fiscal year ending August 2022 and that the impact on the consolidated financial statements was under evaluation.
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Axas Holdings's next results are scheduled for 2026-10-14. Read the earnings preview
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Planned Adoption of the Accounting Standard for Fair Value Measurement | AXAS HOLDINGS CO.,LTD. (3536) | Komori