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SpiderPlus & Co. (4192) · PolicyRestated

Adoption of the Implementation Guidance on Fair Value Measurement

First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q2 – FY2023-Q32023: 22023
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  1. FY2023-Q3RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment set out in Paragraph 27-2. There is no impact on the quarterly financial statements.」

    The Company reiterates adoption of the implementation guidance from the beginning of the first quarter and the absence of an effect on the quarterly financial statements.
  2. FY2023-Q2First statedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment set out in Paragraph 27-2. There is no impact on the quarterly financial statements.」

    The implementation guidance was adopted from the beginning of the first quarter accounting period, with no impact on the quarterly financial statements.
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Adoption of the Implementation Guidance on Fair Value Measurement | SpiderPlus & Co. (4192) | Komori