Komori
Kintetsu Department Store (8244) · InitiativeRestated

Application of the Fair Value Measurement Standard from the Fiscal Year Ending February 2023

First written in FY2022. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022AchievedFY2023-Q12022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual 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 are being applied prospectively. There was no impact on the quarterly consolidated financial statements for the current third-quarter consolidated cumulative period.」

    The Fair Value Measurement Standard and related standards continue to be applied, with no impact on the quarterly consolidated financial statements for the third-quarter cumulative period.
  2. FY2023-Q1AchievedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; the “Fair Value Measurement Standard”) and related 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements for the current first-quarter consolidated cumulative period.」

    The Fair Value Measurement Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were applied from the beginning of the current first-quarter consolidated accounting period. There was no impact on the financial statements.
  3. FY2022First statedAnnual report

    「The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and related standards is currently being assessed.」

    The Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and related disclosure guidance are scheduled to be applied from the beginning of the fiscal year ending February 2023.
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