Macnica Holdings (3132) · PolicyRestated
Application of accounting standards on fair-value measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
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- FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period, ……and the new accounting policies are to be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The policy of applying the accounting standards for fair value measurement and related standards prospectively continues to be disclosed, with no impact stated on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period, ……and the new accounting policies are to be applied prospectively.」
The accounting standards for fair value measurement and related standards were applied prospectively from the beginning of the fiscal year. It is stated that there was no impact on the quarterly consolidated financial statements.