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The Kiyo Bank (8370) · InitiativeAchieved

Adoption of Accounting Standards on Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AchievedFY2022 – FY2023-Q12021: 120212022: 22022
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q1AchievedAnnual report

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

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated accounting period. It was stated that the application had no impact on the financial statements.
  2. FY2022AchievedAnnual 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 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards.」

    The Fair Value Measurement Standard and other standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies were implemented. The impact on the financial statements is immaterial.
  3. FY2022-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 first quarter of the current 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 prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. The impact on the quarterly consolidated financial statements is immaterial.」

    The Fair Value Measurement Standard and other standards were applied from the beginning of the first quarter of the current consolidated accounting period, and the new accounting policies were applied prospectively. The impact on the quarterly consolidated financial statements was deemed immaterial.
Moved together

"Strengthening lending and earnings through relationship-banking-based sales" moved the same way as this thread, in the same document, in 2 of its 3 moves.

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  1. ★This thread
  2. 1Strengthening lending and earnings through relationship-banking-based sales2×
  3. 2Growth in Outstanding Loans and Deposits2×
  4. 3Increase in net fees and commissions2×
  5. 4Guarantee obligations for privately placed bonds2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Adoption of Accounting Standards on Fair Value Measurement | The Kiyo Bank,Ltd. (8370) | Komori