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K.R.S. (9369) · TargetRestated

Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending November 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-Q12023: 32023
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  1. 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 Company continues to disclose that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first-quarter consolidated accounting period and had no impact on the financial statements.
  2. FY2023-Q1AchievedAnnual 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, which had been scheduled for application from the beginning of the fiscal year ending November 2023, was applied from the beginning of the first-quarter consolidated accounting period. There was no impact on the financial statements.
  3. FY2022First statedAnnual report

    「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, Accounting Standards Board of Japan)」

    The Company indicated that the 2021 revised Implementation Guidance on Accounting Standard for Fair Value Measurement is scheduled to be applied from the beginning of the fiscal year ending November 2023. The amount of the impact is currently being assessed.
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Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending November 2023 | K.R.S.Corporation (9369) | Komori