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Maruchiyo Yamaokaya (3399) · PolicyRestated

Adoption of the Fair Value Measurement Standard

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 32022
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  1. FY2023-Q3RestatedAnnual report

    「The Company has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by the fair value measurement accounting standards and related standards prospectively.」

    The Company continues to apply the fair value measurement accounting standards and related standards and disclosed that there was no impact on the quarterly financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Company applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period」

    The Company continues to apply the fair value measurement accounting standards and related standards from the beginning of the period and disclosed that there was no impact on the quarterly financial statements.
  3. FY2023-Q1First statedAnnual report

    「The Company has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement accounting standard and Paragraph 44-2 of the "Accounting Standard for Financial Instruments" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the fair value measurement accounting standards and related standards prospectively.」

    The Company applied the fair value measurement accounting standards and related standards from the beginning of the first quarter accounting period and decided to apply the new accounting policies prospectively. It disclosed that there was no impact on the financial statements.
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Adoption of the Fair Value Measurement Standard | Maruchiyo Yamaokaya Corporation (3399) | Komori