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Asahi (3333) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20232022: 220222023: 12023
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  1. FY2023RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards, and will apply the new accounting policies prescribed by the accounting standards for fair value measurement and related standards prospectively.」

    The company continues to apply accounting policies based on the accounting standards for fair value measurement and related standards.
  2. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards have been applied prospectively. There was no impact on the quarterly financial statements.」

    The company continues to explain that the accounting standards for fair value measurement and related standards, applied from the beginning of the first quarter, had no impact on the quarterly financial statements.
  3. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards were applied from the beginning of the current 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the accounting standard for fair value measurement and other standards will be applied prospectively. There is no impact on the quarterly financial statements.」

    The Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter accounting period, and the new accounting policies were applied prospectively. There was no impact on the quarterly financial statements.
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Application of the Accounting Standard for Fair Value Measurement | ASAHI CO.,LTD. (3333) | Komori