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F&M (4771) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement, etc.

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 120212022: 22022
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2022RestatedAnnual report

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

    The company continues to apply the accounting standard for fair value measurement and related standards, while stating that there was no impact on the full-year consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements for the cumulative third quarter consolidated period.」

    The company continues to apply the accounting standard for fair value measurement and related standards, but states that there was no impact on the quarterly consolidated financial statements for the nine months ended December.
  3. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The company applied the accounting standard for fair value measurement and related standards prospectively from the beginning of the fiscal year. There was no impact on the quarterly consolidated financial statements.
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F&M's next results are scheduled for 2026-10-30. Read the earnings preview
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