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Hamayuu (7682) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 12022: 120222023: 22023
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  1. FY2023-Q3RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and, in accordance with the transitional treatment specified in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, will apply the new accounting policy prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」

    The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and the new accounting policy prospectively.
  2. FY2023-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and, in accordance with the transitional treatment specified in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, will apply the new accounting policy prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」

    The company reaffirmed its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and its prospective application of the new accounting policy.
  3. FY2022-Q3RestatedAnnual report

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

    The company continues to apply the accounting standards and other guidance on fair value measurement and states that there is no impact on the quarterly financial statements.
  4. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter and will apply the resulting new accounting policies prospectively. The standards had no effect on the quarterly financial statements.」

    The company applied the accounting standards and other guidance on fair value measurement from the beginning of the period and applied the new accounting policy prospectively. It states that there is no impact on the quarterly financial statements.
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Application of the Accounting Standard for Fair Value Measurement | HAMAYUU CO.,LTD. (7682) | Komori