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Open Up Group (2154) · PolicyFirst stated

Application of Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. . Latest entry: FY2022-Q1.

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  1. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other relevant standards have been applied 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 Accounting 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 Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively.」

    At the beginning of the current quarter, the company applied the accounting standards for fair value measurement and related standards prospectively. It stated that there was no impact on the quarterly consolidated financial statements.
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Application of Accounting Standards for Fair Value Measurement | Open Up Group Inc. (2154) | Komori