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VIA Holdings (7918) · InitiativeAchieved

Application of accounting standards for fair value measurement

First written in FY2022-Q1. 2 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseAchievedFY2022-Q1 – FY2023-Q12021: 120212022: 12022
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  1. FY2023-Q1AchievedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and is applying the new accounting policies prescribed by the guidance prospectively. This had no effect on the quarterly consolidated financial statements.」

    The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and stated that it had no effect on the financial statements.
  2. FY2022-Q1AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), it decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. The application of these standards had no effect on the quarterly consolidated financial statements.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current quarterly consolidated accounting period and is applying the new accounting policies prospectively.
Moved together

"Capital Strengthening to Eliminate Excess Liabilities" moved the same way as this thread, in the same document, in 2 of its 2 moves.

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  1. ★This thread
  2. 1Capital Strengthening to Eliminate Excess Liabilities2×
  3. 2Closure of Unprofitable Stores and Other Locations as Structural Reform Measures2×

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Application of accounting standards for fair value measurement | VIA Holdings,Inc. (7918) | Komori