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HIDAY HIDAKA Corp. (7611) · InitiativeRestated

Planned application of the Accounting Standard for Fair Value Measurement and related standards for the fiscal year ending February 2023

First written in FY2021. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2023-Q12021: 120212022: 120222023: 12023
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  1. FY2023RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the financial statements for the current fiscal year.」

    The full-year report also confirmed the application of the Fair Value Measurement Standard and related standards from the beginning of the fiscal year ending February 2023, and stated that there was no impact on the financial statements.
  2. FY2023-Q1AchievedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (ASBJ 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 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」

    Applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year, rather than from the beginning of the fiscal year ending February 2023 as initially planned.
  3. FY2021First statedAnnual report

    「We will apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending February 2023.」

    This is the first disclosure of plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and related standards from the beginning of the fiscal year ending February 2023.
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Planned application of the Accounting Standard for Fair Value Measurement and related standards for the fiscal year ending February 2023 | HIDAY HIDAKA Corp. (7611) | Komori