Komori
Tokai Soft (4430) · InitiativeRestated

Adoption of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q32021: 120212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), it decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. This has no effect on the quarterly financial statements.」

    The company has reaffirmed that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter accounting period and that there was no effect on the quarterly financial statements.
  2. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), it decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. This has no effect on the quarterly financial statements.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period and is applying the new accounting policies prospectively in accordance with the transitional treatment. It states that there is no effect on the quarterly financial statements.
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