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Adjuvant Holdings (4929) · PolicyRestated

Adoption of the Fair Value Measurement Accounting Standard

First written in FY2023-Q2. 3 of 5 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q2 – FY2024-Q32022: 120222023: 320232024: 12024
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  1. FY2024-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively.」

    The company applied the implementation guidance for the accounting standards for fair value measurement from the beginning of the current fiscal year and reaffirms its policy of applying the new accounting policy prospectively. It states that there was no impact on the financial statements.
  2. FY2024-Q1Additional application of the implementation guidance for the fair-value measurement accounting standardAnnual report

    「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」

    In addition to the existing accounting standards for fair value measurement and related standards, the company applied the implementation guidance from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the financial statements.
  3. FY2023RestatedAnnual 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 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 company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」

    The company reaffirms its policy of applying the accounting standards for fair value measurement and related standards from the beginning of the current fiscal year and applying the new accounting policy prospectively.
  4. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the current fiscal year, and the policy of applying the new accounting policies prospectively has been reaffirmed. The company states that there is no impact on the quarterly consolidated financial statements.
  5. FY2023-Q2First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    The company states for the first time that, from the beginning of the current fiscal year, it applied the accounting standards for fair value measurement and related standards and will apply the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Fair Value Measurement Accounting Standard | ADJUVANT HOLDINGS CO.,LTD. (4929) | Komori