Komori
Pia (4337) · InitiativeRestated

Application of the Accounting Standards for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 12022
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  1. FY2022RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standard and other standards. There was no impact on the consolidated financial statements.」

    The company continued applying the accounting standards for fair value measurement and related standards, explaining that there was no impact on the consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. This has no effect on the quarterly consolidated financial statements.」

    The company reiterates that it applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter and, in accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies prescribed by the standards prospectively.」

    The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year. It explained that there was no impact on the quarterly consolidated financial statements.
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Pia's next results are scheduled for 2026-11-12. Read the earnings preview
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