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Yamaya (9994) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AdvancedFY2023-Q12021: 120212022: 120222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The company began applying the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter of the consolidated fiscal year under review and will apply prospectively the new accounting policies prescribed by the implementation guidance on the accounting standard for fair value measurement. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policies based on the implementation guidance on the accounting standard for fair value measurement and states that there is no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1AdvancedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter of the current fiscal year, applying prospectively the new accounting policies prescribed by the guidance. The application had no impact on the quarterly consolidated financial statements.」

    In addition to the existing accounting standards for fair value measurement, the company began applying the related implementation guidance from the beginning of the quarter under review. It states that there is no impact on the financial statements.
  3. FY2022-Q1First statedAnnual 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 began applying the accounting standards for fair value measurement and related standards from 1 April 2021 and is applying the new accounting policies prospectively. It states that there is no impact on the financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | YAMAYA CORPORATION (9994) | Komori