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Yamato International (8127) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement and Related Guidance in the Fiscal Year Ending August 2022

First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY20222020: 120202021: 120212022: 42022
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  1. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and Related Standards have been applied from the start 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), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and Related Standards will be applied prospectively. There is no impact on the consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and Related Standards were applied from the start of the current fiscal year and will continue to be applied. The company states that they have no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and Related Standards have been applied from the start of the first quarter of the 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), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and Related Standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has reconfirmed that the Accounting Standard for Fair Value Measurement and Related Standards, applied from the first quarter of the fiscal year ending August 2022, will continue to be applied and that they have no impact on the financial statements.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and Related Standards have been applied from the start of the first quarter of the 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), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and Related Standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has reconfirmed that the Accounting Standard for Fair Value Measurement and Related Standards, applied from the first quarter of the fiscal year ending August 2022, will continue to be applied and that they have no impact on the financial statements.
  4. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    Application of the Accounting Standard for Fair Value Measurement and Related Standards began at the start of the first quarter of the fiscal year ending August 2022. The company states that there is no impact on the quarterly consolidated financial statements.
  5. FY2021RestatedAnnual report

    「Scheduled application date for the Accounting Standard for Fair Value Measurement and Related Standards: Application will begin at the start of the fiscal year ending August 2022.」

    The company has reconfirmed its plan to apply the Accounting Standard for Fair Value Measurement and Related Standards from the start of the fiscal year ending August 2022.
  6. FY2020First statedAnnual report

    「Scheduled application date for the Accounting Standard for Fair Value Measurement and Related Standards: Application will begin at the start of the fiscal year ending August 2022.」

    The Accounting Standards and Implementation Guidance on fair value measurement, inventories, financial instruments and other matters are scheduled to be applied from the start of the fiscal year ending August 2022. The amount of the impact is currently being assessed.
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Application of the Accounting Standard for Fair Value Measurement and Related Guidance in the Fiscal Year Ending August 2022 | YAMATO INTERNATIONAL INC. (8127) | Komori