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Minkabu The Infonoid (4436) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY2023-Q12021: 120212022: 22022
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  1. FY2023-Q1RestatedAnnual report

    「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」

    The company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and states that there is no impact on the financial statements.
  2. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards were applied from the beginning of the current consolidated fiscal year. 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), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」

    The annual application of the Accounting Standard for Fair Value Measurement and related standards has been reconfirmed.
  3. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that the application had no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement and Related Standards | MINKABU THE INFONOID,Inc. (4436) | Komori