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Dainichiseika Color & Chemicals Mfg. (4116) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 120212022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policy prescribed by the guidance. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policy prescribed by the guidance. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements.
  3. 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 accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was 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 first quarter of the current consolidated fiscal year and is applying the new accounting policy prospectively. It states that there is no impact on the financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | Dainichiseika Color & Chemicals Mfg.Co.,Ltd. (4116) | Komori