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Ride On Express Holdings (6082) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q2. 4 of 6 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q3 – FY20242021: 120212022: 220222023: 220232024: 12024
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  1. FY2024RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the current consolidated fiscal year and adopted the new accounting policy prescribed therein prospectively. There was no material impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company continues to apply the Fair Value Measurement Guidance from the beginning of the period, with no material impact on the financial statements.
  2. FY2023RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the current consolidated fiscal year and adopted the new accounting policy prescribed therein prospectively. There was no material impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company continues to apply the Fair Value Measurement Guidance from the beginning of the period, with no material impact on the financial statements.
  3. 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 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 Guidance, the company adopted the new accounting policy prescribed therein prospectively. There was no material impact on the quarterly consolidated financial statements.」

    The company is reconfirming its treatment of applying the Fair Value Measurement Guidance from the beginning of the period, with no material impact on the financial statements.
  4. FY2023-Q1AdvancedAnnual 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 Guidance”) 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 Fair Value Measurement Guidance, the company adopted the new accounting policy prescribed therein prospectively. There was no material impact on the quarterly consolidated financial statements.」

    The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter and is applying the new accounting policy prospectively.
  5. FY2022RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and adopted the new accounting policies prescribed by those standards prospectively. The application had no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company continues to apply the accounting standards for fair value measurement from the beginning of the period, with no impact on the financial statements.
  6. FY2022-Q2First statedAnnual report

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

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of FY2022 Q1 and is applying the new accounting policy prospectively. It states that there was no impact on the financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | RIDE ON EXPRESS HOLDINGS Co.,Ltd. (6082) | Komori