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Waqoo (4937) · PolicyRestated

Adoption of Accounting Standards on Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q22022: 420222023: 22023
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  1. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first-quarter consolidated accounting period and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current first-quarter consolidated accounting period and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements.
  3. FY2022RestatedAnnual report

    「There is no impact on the consolidated financial statements.」

    The company continues to report no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「There is no impact on the quarterly financial statements.」

    The company continues to report no impact from the fair-value measurement standards.
  5. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by them prospectively. There is no impact on the quarterly financial statements.」

    The company continues to report no impact from the fair-value measurement standards.
  6. FY2022-Q1First statedAnnual report

    「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period and, in accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies specified by these standards prospectively.」

    The fair-value measurement standards were adopted from the beginning of the first-quarter accounting period, with no impact on the quarterly financial statements.
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Adoption of Accounting Standards on Fair Value Measurement | Waqoo Inc. (4937) | Komori