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Kawasaki Heavy Industries (7012) · FactRestated

Application of the accounting standard for fair-value measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and explains that there is no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continued to apply the Accounting Standard for Fair Value Measurement and related standards and explained that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards 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 Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The company explained that there was no impact on the quarterly consolidated financial statements.
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Application of the accounting standard for fair-value measurement | Kawasaki Heavy Industries,Ltd. (7012) | Komori