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Hamai Industries Ltd (6497) · InitiativeRestated

Preparation for applying the accounting standards on fair-value measurement

First written in FY2020. 6 of 9 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY2022RestatedFY2023-Q2 – FY20232021: 120212022: 320222023: 420232024: 12024
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  1. FY2023RestatedAnnual 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 Accounting Standard Implementation Guidance") from the beginning of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, decided to apply the new accounting policy prescribed by the guidance prospectively. The guidance had no impact on the consolidated financial statements.」

    The company continues to apply the accounting policy based on the implementation guidance on the fair value measurement accounting standards from the beginning of the fiscal year ending December 2023.
  2. FY2023-Q3RestatedAnnual 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 continues to apply in the current third quarter the implementation guidance on the fair value measurement accounting standards that was applied from the beginning of the first quarter of the consolidated fiscal year commencing 1 January 2023.
  3. FY2023-Q2RestatedAnnual report

    「The Company applies prospectively the new accounting policies prescribed in the implementation guidance for the fair value measurement accounting standard. The application has no impact on the quarterly consolidated financial statements.」

    The company continues to apply in the current second quarter the implementation guidance on the fair value measurement accounting standards that was applied from the beginning of the first quarter of the consolidated fiscal year commencing 1 January 2023.
  4. FY2023-Q1AchievedAnnual report

    「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」

    In connection with the fair value measurement accounting standards, which had been scheduled for or already applied in the previous fiscal year, the company actually applied the 2021 revised implementation guidance from the beginning of the current first quarter. It is stated to have had no impact on the financial statements.
  5. FY2022RestatedAnnual report

    「The company applied the "Accounting Standard for Fair Value Measurement" and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policy prescribed by the fair value measurement accounting standards prospectively. The standards had no impact on the consolidated financial statements.」

    The company continues to apply the accounting policy based on the fair value measurement accounting standards and related guidance from the beginning of the consolidated fiscal year commencing 1 January 2022.
  6. FY2022-Q2RestatedAnnual 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 continues to apply the accounting policy based on the fair value measurement accounting standards and related guidance from the beginning of the first quarter of the consolidated fiscal year commencing 1 January 2022.
  7. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The fair value measurement accounting standards and related guidance, which had been scheduled for application through the previous fiscal year, were actually applied from the beginning of the first quarter of the current consolidated fiscal year commencing 1 January 2022. They are stated to have had no impact on the quarterly consolidated financial statements.
  8. FY2021RestatedAnnual report

    「The "Accounting Standard for Fair Value Measurement," the "Implementation Guidance on Accounting Standard for Fair Value Measurement," and other relevant standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    The fair value measurement accounting standards and related guidance are scheduled to be applied from the beginning of the fiscal year ending December 2022, and their impact is currently being assessed.
  9. FY2020First statedAnnual report

    「The "Accounting Standard for Fair Value Measurement," the "Implementation Guidance on Accounting Standard for Fair Value Measurement," and other relevant standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    The company plans to apply the fair value measurement accounting standards and standards concerning the valuation of financial instruments and inventories and fair value disclosures from the beginning of the fiscal year ending December 2022. The impact has not yet been determined.
Moved together

"Construction of a New Building on the Head Office Site and Leased Properties" moved the same way as this thread, in the same document, in 2 of its 9 moves.

22★12
  1. ★This thread
  2. 1Construction of a New Building on the Head Office Site and Leased Properties2×
  3. 2Capital investment to improve production efficiency and enhance R&D capabilities2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Preparation for applying the accounting standards on fair-value measurement | HAMAI INDUSTRIES LTD (6497) | Komori