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Howtelevision (7064) · InitiativeAdvanced

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022. 2 of 5 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseRestatedFY2023-Q2 – FY2023-Q32022: 420222023: 020232024: 12024
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  1. FY2024AdvancedAnnual 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 Implementation Guidance”) from the beginning of the current fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the financial statements for the current fiscal year.」

    In addition to the existing application of the Accounting Standard for Fair Value Measurement and other related standards, the company applied the Fair Value Measurement Implementation Guidance from the beginning of the current fiscal year. There was no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter accounting period and, in accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly financial statements for the cumulative third quarter.」

    The company continued applying the Accounting Standard for Fair Value Measurement and other related standards and explains that there was no impact on the quarterly financial statements for the cumulative third quarter.
  3. FY2023-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter accounting period and, in accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly financial statements for the cumulative second quarter.」

    The company continued applying the Accounting Standard for Fair Value Measurement and other related standards and explains that there was no impact on the quarterly financial statements for the cumulative second quarter.
  4. FY2023-Q1AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter accounting period and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly financial statements for the first quarter accounting period.」

    The company applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter accounting period and explains that there was no impact on the quarterly financial statements.
  5. FY2022First statedAnnual report

    「The impact on the financial statements of applying the Accounting Standard for Fair Value Measurement and related standards is currently under evaluation.」

    The company plans to apply the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the fiscal year ending January 2023, and, as of the filing date, is assessing the impact on the financial statements.
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"Expansion of Gaishi Shukatsu, Liiga and DSP Services and Enhancement of Content" moved the same way as this thread, in the same document, in 2 of its 5 moves.

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  3. 2Quarterly Revenue and Profit Recognition2×

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Adoption of the Accounting Standard for Fair Value Measurement | Howtelevision,Inc. (7064) | Komori