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COSMOS Pharmaceutical (3349) · InitiativeRestated

Adoption of Accounting Standards for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 120212022: 22022
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  1. FY2022RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and related standards from the beginning of the consolidated fiscal year, and, 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), will apply prospectively the new accounting policy prescribed by the Accounting Standard for Fair Value Measurement and related standards. The company states that this has no impact on the consolidated financial statements.」

    The company confirms that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year, will apply the new accounting policy prospectively, and has no impact on the financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year, and, 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, will apply prospectively the new accounting policy prescribed by the Accounting Standard for Fair Value Measurement and related standards. The company states that there is no impact on the quarterly consolidated financial statements.」

    The company reconfirms that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year, will apply the new accounting policy prospectively, and has no impact on the 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 consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company adopted the fair-value measurement standards from 1 June 2021 and is applying the new accounting policies prospectively. No impact on the quarterly consolidated financial statements was reported.
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Adoption of Accounting Standards for Fair Value Measurement | COSMOS Pharmaceutical Corporation (3349) | Komori