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Axel Mark (3624) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q12022: 320222023: 22023
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  1. FY2023-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, it decided to apply the new accounting policies prescribed by the guidance prospectively. This had no effect on the quarterly financial statements.」

    The company continues to apply the accounting treatment under which the Fair Value Measurement Implementation Guidance was applied from the beginning of the first quarter, with no effect on the financial statements.
  2. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the current first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, it decided to apply the new accounting policies prescribed by the guidance prospectively. This had no effect on the quarterly financial statements.」

    The company applied the Fair Value Measurement Implementation Guidance from the beginning of the current first quarter and has applied the new accounting policies prospectively. There was no effect on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by them prospectively. There is no impact on the quarterly financial statements.」

    The company continues to apply the treatment under which the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter and had no effect on the financial statements in the current third quarter.
  4. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first quarter. 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This had no effect on the quarterly financial statements.」

    The company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter and explained that there was no effect on the quarterly financial statements in the current second quarter either.
  5. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the current first quarter. 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This had no effect on the quarterly financial statements.」

    The company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the current first quarter and applied the new accounting policies prospectively. There was no effect on the quarterly financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | AXEL MARK INC. (3624) | Komori