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One Career (4377) · PolicyRestated

Application of the Fair Value Measurement Standard

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32022: 320222023: 42023
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  1. FY2023-Q3RestatedAnnual report

    「The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by it prospectively in accordance with the transitional treatment prescribed in paragraph 27-2. The application had no impact on the quarterly financial statements.」

    Continues the policy of applying the Fair Value Measurement Implementation Guidance from the beginning of the first-quarter accounting period with no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by it prospectively in accordance with the transitional treatment prescribed in paragraph 27-2. The application had no impact on the quarterly financial statements.」

    Continues the policy of applying the Fair Value Measurement Implementation Guidance from the beginning of the first-quarter accounting period with no impact on the financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the current first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed by it will be applied prospectively. The application had no impact on the quarterly financial statements.」

    Specifies the new policy of applying the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of fiscal 2023 and states that it had no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「The company applied the Fair Value Measurement Standard and related standards from the beginning of the fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the financial statements.」

    Continues to disclose the application of the Fair Value Measurement Standard and its lack of impact on the financial statements.
  5. FY2022-Q3RestatedAnnual report

    「The company applied the Fair Value Measurement Standard and related standards from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by those standards prospectively. The application had no impact on the quarterly financial statements.」

    Continues the policy of applying the Fair Value Measurement Standard and related standards from the first quarter with no impact on the financial statements.
  6. FY2022-Q2RestatedAnnual report

    「The company applied the Fair Value Measurement Standard and related standards from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by those standards prospectively. The application had no impact on the quarterly financial statements.」

    Continues the policy of applying the Fair Value Measurement Standard and related standards from the first quarter with no impact on the financial statements.
  7. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by those standards prospectively.」

    The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter. There was no impact on the quarterly financial statements.
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Application of the Fair Value Measurement Standard | ONE CAREER Inc. (4377) | Komori