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Ai (4388) · PolicyRestated

Adoption of the accounting standard 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

    「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the fiscal year, and」

    The application of the Fair Value Measurement Standard and related standards has continued, with no impact on profit or loss for the current year.
  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 related standards were adopted from the beginning of the first quarter 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」

    The application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first-quarter accounting period has continued. There was no impact on profit or loss.
  3. 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 applied from the beginning of the first-quarter accounting period. There was no impact on profit or loss.
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Adoption of the accounting standard for fair value measurement | AI,Inc. (4388) | Komori