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Oji Holdings (3861) · FactRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY2022-Q32021: 120212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other applicable standards have been applied from the beginning of the first quarter of the 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other applicable standards will be applied prospectively. The impact of applying the Fair Value Measurement Standard and other applicable standards on the quarterly consolidated financial statements is immaterial.」

    The application of the Fair Value Measurement Standard and other applicable standards, and their immaterial impact on the financial statements, are reiterated.
  2. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other applicable standards have been applied from the beginning of the first quarter of the 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other applicable standards will be applied prospectively. The impact of applying the Fair Value Measurement Standard and other applicable standards on the quarterly consolidated financial statements is immaterial.」

    The Fair Value Measurement Standard and other applicable standards have been applied from the beginning of the first quarter, and the impact on the financial statements is stated to be immaterial.
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Oji Holdings's next results are scheduled for 2026-11-06. Read the earnings preview
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Adoption of the Accounting Standard for Fair Value Measurement | Oji Holdings Corporation (3861) | Komori