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Kabuki-Za (9661) · InitiativeRestated

Application of accounting standards for fair value measurement

First written in FY2023-Q1. 5 of 7 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023AdvancedFY2024-Q1RestatedFY2024-Q2 – FY2024-Q32022: 220222023: 420232024: 1
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  1. FY2024-Q3RestatedAnnual report

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

    The company applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter and has reconfirmed that there is no effect on the consolidated financial statements for the first nine months.
  2. FY2024-Q2RestatedAnnual report

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

    The company applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter and has reconfirmed that there is no effect on the consolidated financial statements for the first six months.
  3. FY2024-Q1AdvancedAnnual report

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

    The company has progressed to applying the implementation guidance, in addition to the previously applied Fair Value Measurement Standard, from the beginning of the first quarter and has stated that there is no effect on the financial statements.
  4. FY2023RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and related standards from the beginning of the 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 Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application of these accounting standards has no effect on the consolidated financial statements.」

    The company confirmed the application of the Fair Value Measurement Standard and related standards for the full fiscal year and stated that there is no effect on the consolidated financial statements.
  5. FY2023-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter. 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 Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application of these accounting standards has no effect on the quarterly consolidated financial statements.」

    The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and has reconfirmed that there is no effect on the financial statements.
  6. FY2023-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter. 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 Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application of these accounting standards has no effect on the quarterly consolidated financial statements.」

    The company has reconfirmed its policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and applying the new accounting policies prospectively, as well as the absence of any effect on the financial statements.
  7. FY2023-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter of the current 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 Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application of these accounting standards has no effect on the quarterly consolidated financial statements.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and is applying the new accounting policies prospectively. It states that there is no effect on the quarterly consolidated financial statements.
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Application of accounting standards for fair value measurement | Kabuki-Za Co.,Ltd. (9661) | Komori