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Kycom Holdings (9685) · PolicyRestated

Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022

First written in FY2020. 5 of 9 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY2022-Q3AdvancedFY2022 – FY2023-Q12020: 120202021: 320212022: 420222023: 12023
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Preparing for the application of the accounting standards for fair value measurementA theme 1853 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

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

    The company continues to apply the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter, and states that it has no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

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

    The company continues to apply the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year, and states that it has no impact on the financial statements.
  3. FY2023-Q1AchievedAnnual report

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

    The implementation guidance for the Accounting Standard for Fair Value Measurement, which had been scheduled for adoption from the beginning of the fiscal year ending March 2023, was applied from the beginning of the first quarter of the current fiscal year. The company states that it has no impact on the financial statements.
  4. FY2022AdvancedAnnual report

    「Scheduled adoption date for the Implementation Guidance on Accounting Standard for Fair Value Measurement The guidance will be applied from the beginning of the fiscal year ending March 2023.」

    The company disclosed that, in connection with the Accounting Standard for Fair Value Measurement applied from the beginning of the fiscal year ending March 2022, it plans to apply the implementation guidance revised in June 2021 from the beginning of the fiscal year ending March 2023. The amount of the impact is currently under evaluation.
  5. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year.
  6. FY2022-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 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 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 company continues to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year.
  7. FY2022-Q1AchievedAnnual 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. In accordance with the transitional treatment set out in Paragraph 19 of the 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 the standards prospectively. The application has no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current fiscal year, with no impact on the financial statements.
  8. FY2021RestatedAnnual report

    「The standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact of their application on the consolidated financial statements is currently undetermined.」

    The company continues to plan to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022.
  9. FY2020First statedAnnual report

    「Scheduled adoption date for the Accounting Standard for Fair Value Measurement and related standards The standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact of their application on the consolidated financial statements is currently undetermined.」

    The accounting standards and implementation guidance on fair value measurement, inventories, financial instruments and other matters are scheduled to be applied from the beginning of the fiscal year ending March 2022.
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Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022 | KYCOM HOLDINGS CO.,LTD. (9685) | Komori