Komori
GMO Financial Gate (4051) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232022: 320222023: 32023
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  1. FY2023RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the current consolidated fiscal year and will apply prospectively the new accounting policy prescribed by the Fair Value Measurement Implementation Guidance. This has no impact on the consolidated financial statements.」

    The Company continued applying the accounting policy based on the Fair Value Measurement Implementation Guidance and explains that there is no impact on the consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter consolidated accounting period and will apply prospectively the new accounting policy prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement. This has no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and explains that there is no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1RestatedAnnual report

    「The Company will apply prospectively the new accounting policy prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement. This has no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and explains that there is no impact on the quarterly consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  5. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1First statedAnnual report

    「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company introduced a new accounting policy under which the accounting standards for fair value measurement and related standards are applied prospectively from the beginning of the current quarter. The Company states that there is no impact on the quarterly consolidated financial statements.
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