Komori
Sagami Holdings (9900) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard and Related Guidance

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 420222023: 12023
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Preparations for the adoption of accounting standards for fair value measurementA theme 2015 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」

    The Fair Value Measurement Guidance, which was applied from the beginning of the first quarter accounting period, continues to be applied.
  2. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」

    The Fair Value Measurement Guidance, which was applied from the beginning of the first quarter accounting period, continues to be applied.
  3. FY2023-Q1AdvancedAnnual 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」

    In addition to applying the accounting standards for fair value measurement, the Group applied the implementation guidance from the beginning of the first quarter. It stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year.」

    The accounting standards for fair value measurement and other standards have continued to be applied from the beginning of the fiscal year.
  5. FY2022-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 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 accounting standards for fair value measurement and other standards applied from the beginning of the first quarter have continued to be applied.
  6. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year」

    The accounting standards for fair value measurement and other standards applied from the beginning of the first quarter have continued to be applied.
  7. FY2022-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 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 Group applied the accounting standards for fair value measurement and other standards from the beginning of the first quarter, applying the new accounting policy prospectively. It stated that there was no impact on the financial statements.
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Sagami Holdings's next results are scheduled for 2026-11-12. Read the earnings preview
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