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Tenmaya Store (9846) · InitiativeRestated

Application of the Fair Value Measurement Standard from the Fiscal Year Ending February 2023

First written in FY2021. 2 of 6 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2023-Q1RestatedFY2023-Q3 – FY2023AchievedFY2024-Q12021: 120212022: 120222023: 320232024: 1
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  1. FY2024-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 fiscal year, and will apply the new accounting policies prescribed in the Fair Value Measurement Guidance prospectively, in accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Guidance. There is no impact on the quarterly consolidated financial statements.」

    The company has reconfirmed that the implementation guidance for the Accounting Standard for Fair Value Measurement has been applied and that there is no impact on the quarterly consolidated financial statements.
  2. FY2024-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 set out in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The implementation guidance for the Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending February 2024 in the previous fiscal year, was actually applied from the beginning of the first quarter of the current fiscal year. The company stated that there was no impact on the financial statements.
  3. FY2023Added plans to apply the implementation guidance in the following fiscal yearAnnual report

    「The company plans to apply the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the fiscal year ending February 2024.」

    While continuing to apply the Accounting Standard for Fair Value Measurement and related standards, the company has newly stated that it plans to apply the revised implementation guidance from the beginning of the fiscal year ending February 2024.
  4. FY2023-Q3RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, 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 set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continues to apply the accounting standard for fair value measurement and states that there is no impact on the quarterly consolidated financial statements.
  5. FY2023-Q1AchievedAnnual report

    「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」

    The Accounting Standard for Fair Value Measurement and other standards that had been scheduled for application from the beginning of the fiscal year ending February 2023 were actually applied from the beginning of the first quarter of the current fiscal year. The company stated that there was no impact on the quarterly consolidated financial statements.
  6. FY2021First statedAnnual report

    「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending February 2023.」

    The company planned to apply the Accounting Standard for Fair Value Measurement, the accounting standard for inventory valuation and standards relating to financial instruments from the beginning of the fiscal year ending February 2023, and stated that the amount of the impact was under evaluation.
Moved together

"Improving Fresh Food Freshness and Reviewing Product Assortments and Sales-Floor Layouts" moved the same way as this thread, in the same document, in 2 of its 6 moves.

222★123
  1. ★This thread
  2. 1Improving Fresh Food Freshness and Reviewing Product Assortments and Sales-Floor Layouts2×
  3. 2Renovation of Existing Stores and Collaboration with Tenmaya Department Store2×
  4. 3Reduction of Interest-Bearing Debt and Fixed-Rate Financing2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Application of the Fair Value Measurement Standard from the Fiscal Year Ending February 2023 | TENMAYA STORE CO.,LTD. (9846) | Komori