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Valor Holdings (9956) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q12021: 120212022: 22022
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  1. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the quarter, with no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was 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 quarter, with no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | VALOR HOLDINGS CO.,LTD. (9956) | Komori