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Obic (4684) · InitiativeRestated

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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  1. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact from this change.」

    The Company reconfirmed that the application of the Fair Value Measurement Accounting Standard and related standards had no impact.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact from this change.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal period and continues to explain that there was no impact.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact from this change.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal period and continues to explain that there was no impact.
  4. FY2022-Q1First statedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the Company applied the new accounting policies prescribed by the fair-value measurement standards prospectively. There was no impact.」

    The Company has continued to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year ending March 2022 and has applied the new accounting policies prospectively. The Company states that there was no impact.
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Obic's next results are scheduled for 2026-10-27. Read the earnings preview
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Adoption of the accounting standard for fair value measurement | OBIC Co.,Ltd. (4684) | Komori