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Environmental Control Center (4657) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022RestatedFY2023-Q2 – FY20232021: 120212022: 320222023: 32023
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  1. FY2023RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, it has applied prospectively the new accounting policies prescribed by the guidance. There is no impact on the consolidated financial statements.」

    The company is reaffirming its application of the Fair Value Measurement Implementation Guidance, its prospective application of the new accounting policies, and the absence of an impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

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

    The company is reaffirming its application of the Fair Value Measurement Implementation Guidance, its prospective application of the new accounting policies, and the absence of an impact on the financial statements.
  3. FY2023-Q2RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year and has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance.」

    The company is reaffirming its application of the Fair Value Measurement Implementation Guidance and its prospective application of the new accounting policies.
  4. FY2023-Q1AdvancedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year and has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance.」

    The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of the current consolidated fiscal year and has applied the new accounting policies prospectively.
  5. FY2022RestatedAnnual report

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

    The company is reaffirming its application of the Fair Value Measurement Standard and other standards and its policy of applying the new accounting policies prospectively.
  6. FY2022-Q2RestatedAnnual report

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

    The company is reaffirming its application of the Fair Value Measurement Standard and other standards and the prospective application of the new accounting policies.
  7. FY2022-Q1First statedAnnual report

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

    The Company applied the fair value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | ENVIRONMENTAL CONTROL CENTER CO.,LTD. (4657) | Komori