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Yondoshi Holdings (8008) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 2 of 5 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1AchievedFY2023 – FY2024-Q1RestatedFY2024-Q2 – FY2024-Q32022: 120222023: 320232024: 1
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  1. FY2024-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance") was applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the Company will apply the new accounting policies prescribed by the Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The accounting policy of applying the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first-quarter accounting period has been reconfirmed.
  2. FY2024-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance") was applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the Company will apply the new accounting policies prescribed by the Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The accounting policy of applying the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first-quarter accounting period has been reconfirmed.
  3. FY2024-Q1AdvancedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) was applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the Company will apply the new accounting policies prescribed by the Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    In addition to the Fair Value Measurement Standard and other standards already applied, the Implementation Guidance on the Fair Value Measurement Standard is being applied from the beginning of the current first-quarter accounting period.
  4. FY2023AchievedAnnual report

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

    The Fair Value Measurement Standard and other standards were actually applied from the beginning of FY2023, completing the transition to the new accounting policies.
  5. FY2023-Q1First statedAnnual report

    「The Company 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 other standards from the beginning of the current first-quarter consolidated accounting period. 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Standard and other standards were applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policies are being applied prospectively.
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"Jewelry brand and product expansion, store renovations and new openings" moved the same way as this thread, in the same document, in 2 of its 5 moves.

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  2. 1Jewelry brand and product expansion, store renovations and new openings2×
  3. 2Apparel Business: Higher Revenue, Lower Profit, and Operating Profit Above Plan2×
  4. 3Risks to Production, Logistics and Store Operations from the Spread of Infectious Disease2×
  5. 4Enhancing Product Appeal2×

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Application of the Accounting Standard for Fair Value Measurement | YONDOSHI HOLDINGS INC. (8008) | Komori