Komori
Kinjiro (4013) · InitiativeRestated

Adoption of the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32022: 32022
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  1. FY2022-Q3RestatedAnnual report

    「The Company applied 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 relevant standards from the beginning of the first quarter of the consolidated 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 relevant standards will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」

    The Company continued applying the Fair Value Measurement Standard and other relevant standards, and continued to state that there was no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company applied 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 relevant standards from the beginning of the first quarter of the consolidated 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 relevant standards will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」

    The Company continued applying the Fair Value Measurement Standard and other relevant standards, and continued to state that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current consolidated 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 relevant standards will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」

    The Company applied the Fair Value Measurement Standard and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and has applied the new accounting policies prospectively. There was no impact on the financial statements.
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