Komori
Nafco (2790) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement, etc.

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policy prescribed by the Accounting Standard for Fair Value Measurement and related standards is being applied prospectively. The impact on the quarterly financial statements is immaterial.」

    The Company has reconfirmed that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the period, that the new accounting policy is being applied prospectively and that there is no impact on the quarterly financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」

    The Company has reconfirmed that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the period, that the new accounting policy is being applied prospectively and that there is no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter and will apply the resulting new accounting policies prospectively. The standards had no effect on the quarterly financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current first quarter accounting period. The Company states that the new accounting policy is being applied prospectively and has no impact on the quarterly financial statements.
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