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Tsukamoto Corporation (8025) · InitiativeUpdate to the Implementation Guidance on Accounting Standard for Fair Value Measurement

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q12021: 220212022: 32022
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  1. FY2023-Q1Update to the Implementation Guidance on Accounting Standard for Fair Value MeasurementAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Application Guidance No. 31, 17 June 2021; the "Fair Value Measurement Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. This has no effect on the quarterly consolidated financial statements for the current first quarter.」

    Following its application of the Fair Value Measurement Standard, the company applied the implementation guidance issued on 17 June 2021 from the beginning of the current quarter. The company states that there is no impact on the financial statements.
  2. FY2022RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This has no effect on the consolidated financial statements.」

    The company has reconfirmed the accounting treatment of applying the Fair Value Measurement Standard and other standards from the beginning of the current fiscal year, with no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the consolidated 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 (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This has no effect on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, with the new accounting policy to be applied prospectively. The Company has reconfirmed that the application has no impact on the financial statements.
  4. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the consolidated 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 (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This has no effect on the quarterly consolidated financial statements.」

    The company has reconfirmed the treatment of applying the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the consolidated fiscal year, applying the new accounting policies prospectively, and the absence of any impact.
  5. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; the "Fair Value Measurement Standard") 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 Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This has no effect on the quarterly consolidated financial statements.」

    The company applied the Fair Value Measurement Standard and other standards from 1 April 2021 and has applied the new accounting policies prospectively. The company states that there is no impact on the quarterly consolidated financial statements.
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