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Fukui Computer Holdings (9790) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q12021: 220212022: 320222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The implementation guidance for the Accounting Standard for Fair Value Measurement was applied prospectively from the first quarter, reaffirming the explanation that it had no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1AdvancedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) 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 Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current first quarter, and a new accounting policy was applied prospectively. There was no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the fiscal year, reaffirming the explanation that they had no impact on the consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the first quarter, reaffirming the explanation that they had no impact on the quarterly consolidated financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the first quarter, reaffirming the explanation that they had no impact on the financial statements.
  6. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the current quarter, and it was stated that they had no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | Fukui Computer Holdings,Inc. (9790) | Komori