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Kamakura Shinsho (6184) · InitiativeAdvanced

Adoption of Fair Value Measurement Accounting Standards

First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2024-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1 – FY2023-Q32022: 220222023: 12023
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  1. FY2024-Q1AdvancedAnnual report

    「The company has applied prospectively the new accounting policy prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement. There is no impact on the quarterly consolidated financial statements.」

    The company applied the implementation guidance for the accounting standards for fair value measurement from the beginning of the first quarter of the current fiscal year and has applied the new accounting policy prospectively. It stated that there was no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year. It has applied prospectively the new accounting policies prescribed by the accounting standards for fair value measurement and related standards. The company holds no financial instruments whose amounts on the quarterly consolidated balance sheet are measured at fair value, and therefore there is no impact on the quarterly consolidated financial statements.」

    The company reiterated that it applied the accounting standards for fair value measurement and that there was no impact on the financial statements because it held no financial instruments.
  3. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance will be applied prospectively.」

    The company disclosed that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year, applying the new accounting policies prospectively. It stated that it held no financial instruments measured at fair value and that there was no impact on the financial statements.
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Adoption of Fair Value Measurement Accounting Standards | Kamakura Shinsho,Ltd. (6184) | Komori