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Kyogoku unyu shoji (9073) · TargetAdvanced

Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022

First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021AchievedFY2022-Q1RestatedFY2022-Q3 – FY20222020: 120202021: 220212022: 220222023: 12023
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  1. FY2023AdvancedAnnual 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 "Implementation Guidance on the Fair Value Measurement Accounting Standard") from the beginning of the current consolidated fiscal year,」

    Following the Fair Value Measurement Accounting Standard, the Company also applied the implementation guidance from the beginning of the current fiscal year.
  2. FY2022RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. The standards have no impact on the consolidated financial statements for the current fiscal year.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the fiscal year ending March 2022 and has confirmed that they have no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual 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 Accounting Standard") and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively, 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019). There is no impact on the quarterly consolidated financial statements.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1AchievedAnnual 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 Accounting Standard") and related standards from the beginning of the current first quarter of the consolidated fiscal year,」

    The Company applied the Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the current first quarter accounting period. It stated that there was no impact on the quarterly consolidated financial statements.
  5. FY2021RestatedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The Company continues to plan to apply the Fair Value Measurement Accounting Standards and related standards from the beginning of the fiscal year ending March 2022.
  6. FY2020First statedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The company has for the first time described its plan to apply the accounting standards on fair value measurement and related standards from the beginning of the fiscal year ending March 2022.
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"Reduction of Interest-Bearing Debt and Maintenance of Stable Ordinary Profit" moved the same way as this thread, in the same document, in 2 of its 6 moves.

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Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022 | Kyogoku unyu shoji Co.,Ltd. (9073) | Komori