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Kin-Ei Corp. (9636) · PolicyRestated

Adoption of the Fair Value Measurement Accounting Standard

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 32022
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  1. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」

    The explanation that the Fair Value Measurement Standard and related standards have been applied, with no impact on the quarterly financial statements, continued.
  2. FY2023-Q2RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」

    The application of the Fair Value Measurement Standard and related standards, and the explanation that they have no impact on the financial statements, continued.
  3. FY2023-Q1First statedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」

    Applied the fair value measurement accounting standard and related standards from the beginning of the first quarter, with prospective application of the new accounting policies. No impact on the financial statements was reported.
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Adoption of the Fair Value Measurement Accounting Standard | Kin-Ei Corp. (9636) | Komori