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Link-U Group (4446) · InitiativeAchieved

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q32021: 120212022: 22022
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  1. FY2022AchievedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    The company adopted the Fair Value Measurement Standard and other standards from the beginning of the full fiscal year and began providing notes on fair value classifications for financial instruments. There is no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The Company adopted the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; the "Fair Value Measurement Standard") and other standards from the beginning of the first-quarter consolidated accounting period. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. There is no impact on the quarterly consolidated financial statements.」

    The company reiterates its adoption of the Fair Value Measurement Standard and other standards and states that there is no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company states that it adopted the Accounting Standards for Fair Value Measurement and other standards from the beginning of the current first-quarter consolidated accounting period and will apply the new accounting policies prospectively.
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Adoption of the Accounting Standard for Fair Value Measurement | Link-U Group Inc. (4446) | Komori