Komori
Belc (9974) · InitiativeRestated

Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023

First written in FY2021. 4 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2021 – FY2022RestatedFY2023-Q2 – FY20232021: 120212022: 320222023: 22023
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  1. FY2023RestatedAnnual report

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

    The company has reconfirmed that it applied the accounting standards for fair value measurement and related standards from the beginning of the current consolidated fiscal year, will apply them prospectively, and that they have no impact on the financial statements.
  2. FY2023-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 applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year, confirmed its policy of applying them prospectively, and reconfirmed that they had no impact on the financial statements.
  3. FY2023-Q2RestatedAnnual 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 applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year, confirmed its policy of applying them prospectively, and reconfirmed that they had no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」

    The company applied the accounting standards for fair value measurement and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending February 2023, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the quarterly consolidated financial statements.
  5. FY2022RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. The amount of the impact is being evaluated in preparing the current consolidated financial statements.」

    The company plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending February 2023, and is currently assessing the impact.
  6. FY2021First statedAnnual report

    「The Fair Value Measurement Standard and the Implementation Guidance on the Fair Value Measurement Standard were developed, establishing guidance on fair value measurement methods.」

    The company plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending February 2023, and is currently assessing the impact.
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