Komori
KYORIN Pharmaceutical (4569) · PolicyRestated

Adoption of Fair Value Measurement Accounting Standards

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q12021: 220212022: 22022
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) has been applied from the beginning of the first quarter, and the new accounting policies prescribed by the implementation guidance have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The new implementation guidance relating to the fair value measurement standards has been applied from the current quarter, with disclosure that it has had no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The fair value measurement standards and related requirements have been applied from the beginning of the first quarter, and the new accounting policies prescribed by those standards have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company continues to disclose its policy of applying the fair value measurement standards and related requirements prospectively and that they have no impact on the financial statements.
  3. FY2022-Q2RestatedAnnual report

    「The fair value measurement standards and related requirements have been applied from the beginning of the first quarter, and the new accounting policies prescribed by those standards have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company continues to disclose its policy of applying the fair value measurement standards and related requirements prospectively and that they have no impact on the financial statements.
  4. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the consolidated fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards and applied the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The fair value measurement standards were applied prospectively from 1 April 2021, with no impact on the quarterly consolidated financial statements.
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