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Akatsuki (3932) · FactRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 120222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The application of the Implementation Guidance on the Fair Value Measurement Standard had no impact on the quarterly consolidated financial statements.」

    The company reconfirmed that applying the Implementation Guidance on the Fair Value Measurement Standard had no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The application of the Implementation Guidance on the Fair Value Measurement Standard had no impact on the quarterly consolidated financial statements.」

    The company reconfirmed that applying the Implementation Guidance on the Fair Value Measurement Standard had no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「As a result, the impact on the quarterly consolidated financial statements was minor.」

    The company reconfirmed that the Fair Value Measurement Standard and related standards applied from the beginning of the first quarter of the current consolidated accounting period had a minor impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the current consolidated accounting period and applied the new accounting policy prospectively. The company explained that the impact on the quarterly consolidated financial statements was minor.
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Application of the Accounting Standard for Fair Value Measurement and Related Standards | Akatsuki Inc. (3932) | Komori