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CanBas (4575) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY2023-Q32022: 420222023: 12023
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  1. FY2023-Q3RestatedAnnual report

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

    The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter accounting period of the fiscal year and has reconfirmed that there was no impact on the financial statements.
  2. FY2023-Q1RestatedAnnual report

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

    In addition to applying the Fair Value Measurement Standard, the company applied its implementation guidance from the beginning of the first quarter accounting period and stated that there was no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the 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), it will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards.」

    The company applied the Fair Value Measurement Standard and other relevant standards from the beginning of the fiscal year and has reconfirmed that it will apply the new accounting policies prospectively.
  4. FY2022-Q3RestatedAnnual report

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

    The company applied the Fair Value Measurement Standard and other relevant standards from the beginning of the first quarter accounting period and has reconfirmed that it will apply the new accounting policies prospectively.
  5. FY2022-Q2First statedAnnual report

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

    The company applied the Fair Value Measurement Standard and other relevant standards from the beginning of the first quarter accounting period and stated that there was no impact on the quarterly financial statements.
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Application of the Accounting Standard for Fair Value Measurement | CanBas Co.,Ltd. (4575) | Komori