Komori
Keyware Solutions (3799) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 320222023: 22023
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  1. FY2023RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements.」

    The implementation guidance for the fair value measurement accounting standard continues to be applied, with no impact on the consolidated financial statements.
  2. FY2023-Q3RestatedAnnual report

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

    The Company continues to treat the Fair Value Measurement Implementation Guidance as having no impact on the quarterly consolidated financial statements when applied from the beginning of the fiscal period.
  3. FY2023-Q2RestatedAnnual report

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

    The Company continues to treat the Fair Value Measurement Implementation Guidance as having no impact on the quarterly consolidated financial statements when applied from the beginning of the fiscal period.
  4. FY2023-Q1RestatedAnnual report

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

    The Company applied the Fair Value Measurement Implementation Guidance from the beginning of the fiscal period and stated that there was no impact on the quarterly consolidated financial statements.
  5. FY2022-Q3RestatedAnnual 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 consolidated fiscal 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal period.
  6. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」

    The company applied the fair value measurement standard and related standards from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.
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Keyware Solutions's next results are scheduled for 2026-10-29. Read the earnings preview
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