Komori
Baroque Japan Limited (3548) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20232022: 220222023: 22023
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  1. FY2023RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the current consolidated fiscal year. 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 Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively.」

    The policy of applying the Fair Value Measurement Standard and other relevant standards from the beginning of the fiscal year and continuing to apply them prospectively has been reaffirmed.
  2. FY2023-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. 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 Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively.」

    It was reaffirmed that the Fair Value Measurement Standard and other relevant standards were applied from the beginning of the first quarter of the consolidated fiscal year and will continue to be applied prospectively.
  3. FY2023-Q2RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. 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 Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively.」

    It was reaffirmed that the Fair Value Measurement Standard and other relevant standards were applied from the beginning of the first quarter of the consolidated fiscal year and will continue to be applied prospectively.
  4. FY2023-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. 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 Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Standard and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies were applied prospectively. There was no impact on the quarterly consolidated financial statements.
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