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Plaid (4165) · FactRestated

Adoption of the Fair Value Measurement Standard

First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY20222022: 22022
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  1. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current fiscal year, and the new accounting policies prescribed by those standards have been applied prospectively. They had no effect on the financial statements.」

    The fair value measurement standards and other relevant standards continue to be applied, and it is explained that they had no impact on the financial statements.
  2. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), 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 accounting standards for fair value measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period, and the new accounting policies were applied prospectively.
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Adoption of the Fair Value Measurement Standard | PLAID,Inc. (4165) | Komori