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Zozo (3092) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q12021: 220212022: 12022
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. 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 company continues to disclose its policy for applying the implementation guidance for the Accounting Standard for Fair Value Measurement and that there is no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Fair Value Measurement Accounting Standard and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    Continues to disclose its policy for applying the fair value measurement accounting standards and that there is no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    Applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year and applied the new accounting policies prospectively. The company explained that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | ZOZO,Inc. (3092) | Komori