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A.D.Works Group (2982) · InitiativeRestated

Adoption of accounting standards for fair value measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32022: 120222023: 42023
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  1. FY2023-Q3RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The implementation guidance was adopted from 1 January 2023, and the company continues to disclose that it had no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The implementation guidance was adopted from 1 January 2023, and the company continues to disclose that it had no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The implementation guidance was adopted from 1 January 2023, with no impact on the quarterly consolidated financial statements.
  4. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    The adoption of the Fair Value Measurement Standard and related standards continues, with no impact on the consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 Fair Value Measurement Standard and related standards were applied prospectively from 1 January 2022. There was no impact on the quarterly consolidated financial statements.
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Adoption of accounting standards for fair value measurement | A.D.Works Group Co.,Ltd. (2982) | Komori