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Hokuetsu (3865) · FactRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY20222021: 120212022: 12022
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  1. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    The Company has reiterated its application of the Accounting Standard for Fair Value Measurement and related standards, together with its explanation that they had no impact on the financial statements.
  2. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」

    The fair value measurement standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively and no effect on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | Hokuetsu Corporation (3865) | Komori