Komori
Anicom Holdings (8715) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.

6entries
3years
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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 320222023: 22023
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the consolidated financial statements.」

    The Fair Value Measurement Accounting Standard Implementation Guidance was applied from the beginning of the fiscal year, and the company states that there has been no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The accounting policies based on the Fair Value Measurement Accounting Standard Implementation Guidance applied from the first quarter continue to be used. The company states that there has been no impact on the quarterly consolidated financial statements.
  3. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The accounting policies based on the Fair Value Measurement Accounting Standard Implementation Guidance applied from the first quarter continue to be used. The company states that there has been no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied 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 Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from 1 April 2022, and the new accounting policies have been applied prospectively in accordance with the transitional treatment. The company states that there has been no impact on the financial statements.
  5. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The accounting policies based on the Fair Value Measurement Accounting Standard and other standards applied from the first quarter continue to be used. The company states that there has been no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1First statedAnnual report

    「The Company has 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 related 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company has applied 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.」

    The Company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. It explained that there was no impact on the quarterly consolidated financial statements.
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