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Zoa (3375) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseAchievedFY2022-Q1RestatedFY2022-Q2 – FY20222021: 220212022: 22022
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  1. FY2022RestatedAnnual report

    「The “Accounting Standard for Fair Value Measurement” and other relevant standards were applied from the beginning of the current fiscal year, and the new accounting policies prescribed by the fair value measurement accounting standards and other relevant standards will be applied prospectively. There is no impact on the financial statements.」

    The annual report continues to explain the application of the fair value measurement accounting standards and that there is no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period and began applying the new accounting policies prescribed by those standards prospectively. It states that this had no impact on the quarterly financial statements.」

    The company continues to explain that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period and that there was no impact on the quarterly financial statements.
  3. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period and began applying the new accounting policies prescribed by those standards prospectively. It states that this had no impact on the quarterly financial statements.」

    The company has continued to explain its application of the fair value measurement accounting standard and other relevant standards and that there was no impact on the quarterly financial statements.
  4. FY2022-Q1AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company began applying the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. The company states that this had no impact on the quarterly financial statements.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period and applied the new accounting policies prospectively. It disclosed that there was no impact on the quarterly financial statements.
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Application of the Fair Value Measurement Accounting Standard | ZOA CORPORATION (3375) | Komori