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Mandarake (2652) · InitiativeRestated

Application of the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32022: 420222023: 32023
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  1. FY2023-Q3RestatedAnnual report

    「We have applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) and other relevant standards from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, we will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard Implementation Guidance.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard and other relevant guidance have been applied from the beginning of the fiscal year, and the new accounting policies have been applied prospectively in accordance with the transitional treatment. There is no effect on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We have applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) and other relevant standards from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, we will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard Implementation Guidance.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard and other relevant guidance have been applied from the beginning of the fiscal year, and the new accounting policies have been applied prospectively in accordance with the transitional treatment. There is no effect on the financial statements.
  3. FY2023-Q1RestatedAnnual report

    「We have applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) and other relevant standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, we will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard Implementation Guidance.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard and other relevant guidance have been applied from the beginning of the first quarter of the current fiscal year, and the policy of applying the new accounting policies prospectively continues. There is no effect on the financial statements.
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively.」

    The company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards prospectively from the beginning of the fiscal year.
  5. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively.」

    The company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards prospectively from the beginning of the first quarter of the fiscal year.
  6. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively.」

    The company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards prospectively from the beginning of the first quarter of the fiscal year, and states that there is no effect on the quarterly financial statements.
  7. FY2022-Q1First statedAnnual report

    「We have applied 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 from the beginning of the first quarter of the current 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. The application of the Accounting Standard for Fair Value Measurement had no effect on the financial statements for the cumulative first-quarter period of the current fiscal year.」

    The Fair Value Measurement Accounting Standard and other relevant standards were applied prospectively from the beginning of the first quarter of the current fiscal year, with no effect on the financial statements for the cumulative first-quarter period of the current fiscal year.
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Application of the Accounting Standards for Fair Value Measurement | MANDARAKE INC. (2652) | Komori