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Muromachi Chemicals (4885) · InitiativeRestated

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 220222023: 22023
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  1. FY2023-Q3RestatedAnnual report

    「From the beginning of the first quarter accounting period, we applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance). In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. This has had no impact on the quarterly financial statements.」

    The company continues to apply the Fair Value Measurement Implementation Guidance and states that there is no impact on the quarterly financial statements.
  2. FY2023-Q2RestatedAnnual report

    「From the beginning of the first quarter accounting period, we applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance). In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. This has had no impact on the quarterly financial statements.」

    The company continues to apply the implementation guidance for the Fair Value Measurement Accounting Standard and states that there is no impact on the quarterly financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「From the beginning of the first quarter accounting period, we applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance). In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. This has had no impact on the quarterly financial statements.」

    Following the application of the Fair Value Measurement Accounting Standard, the company applied its implementation guidance from the beginning of the first quarter accounting period. There was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter accounting period, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and related standards. 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), we will apply the new accounting policies prescribed by those standards prospectively. This has had no impact on the quarterly financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards and states that there is no impact on the quarterly financial statements.
  5. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter accounting period, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and related standards. 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The Company adopted the fair value measurement standards from the beginning of the first-quarter accounting period and is applying the new accounting policies prospectively. There was no impact on the quarterly financial statements.
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Adoption of the accounting standard for fair value measurement | MUROMACHI CHEMICALS INC. (4885) | Komori