Komori
Silicon Studio Corp. (3907) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32022: 220222023: 32023
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  1. FY2023-Q3RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year and says it has had no impact on the financial statements.
  3. FY2023-Q1RestatedAnnual report

    「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」

    The Company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the current first quarter accounting period and is applying the new accounting policy prospectively. It stated that there was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continues to apply the Accounting Standard for Fair Value Measurement and stated that there is no impact on the quarterly consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current first quarter consolidated accounting period and has applied the new accounting policy prospectively. It stated that there was no impact on the financial statements.
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