Komori
Matsuoka (3611) · PolicyRestated

Adoption of the Accounting Standard 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: 220212022: 12022
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  1. FY2022RestatedAnnual report

    「Application of the Accounting Standard for Fair Value Measurement and the Implementation Guidance on the Accounting Standard for Fair Value Measurement, and related standards, from the beginning of the current consolidated fiscal year」

    The full-year notes also confirm the accounting policy of applying the accounting standards on fair value measurement and related standards from the beginning of FY2022 and the absence of any impact on the consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」

    The application of the accounting standards on fair value measurement and related standards from the beginning of the current first-quarter consolidated accounting period, and the absence of any impact on the quarterly consolidated financial statements, continue to be disclosed.
  3. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The accounting policy of applying the accounting standards on fair value measurement and related standards from the beginning of the current first-quarter consolidated accounting period is described for the first time. The standards are stated to have no impact on the quarterly consolidated financial statements.
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