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Heiwado (8276) · PolicyRestated

Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023

First written in FY2022. 2 of 6 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q2.

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ProgressHeldSoftenedWorseAchievedFY2023-Q1OtherFY2023-Q3 – FY2023AchievedFY2024-Q12022: 320222023: 32023
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  1. FY2024-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on Fair Value Measurement") 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 on Fair Value Measurement, the new accounting policies prescribed in the Implementation Guidance on Fair Value Measurement were applied prospectively. This had no impact on the quarterly consolidated financial statements for the six-month period of the current fiscal year.」

    The revised Implementation Guidance on Accounting Standard for Fair Value Measurement applied from the first quarter continues to be applied, and the absence of any impact on the financial statements for the six-month period of the current fiscal year has been reconfirmed.
  2. FY2024-Q1AchievedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」

    The revised implementation guidance on the Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending February 2024, was actually applied from the beginning of the first quarter of the current fiscal year. There was no impact on the financial statements.
  3. FY2023Additional planned applicationAnnual report

    「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) (2) Scheduled application date: scheduled to be applied from the beginning of the fiscal year ending February 2024.」

    While confirming that application of the Accounting Standard for Fair Value Measurement and related standards had no impact, the Company newly disclosed plans to apply the revised implementation guidance from the beginning of the fiscal year ending February 2024.
  4. FY2023-Q3Confirmation that there was no impact from applicationAnnual report

    「This had no impact on the quarterly consolidated financial statements for the nine-month period of the current fiscal year.」

    The Company disclosed that application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter consolidated accounting period had no impact on the quarterly consolidated financial statements for the nine-month period of the current fiscal year.
  5. FY2023-Q1AchievedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and related guidance from the beginning of the first quarter of the fiscal year.」

    The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were actually applied from the beginning of the first quarter consolidated accounting period.
  6. FY2022First statedAnnual report

    「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending February 2023.」

    This is the first disclosure of plans to apply the Accounting Standard for Fair Value Measurement, standards relating to financial instruments and inventories, and other standards from the beginning of the fiscal year ending February 2023.
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Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023 | HEIWADO CO.,LTD. (8276) | Komori