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ReproCELL (4978) · PolicyUpdate to the Implementation Guidance on Accounting Standard for Fair Value Measurement

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q3. . Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q3 – FY20232022: 120222023: 12023
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  1. FY2023Update to the Implementation Guidance on Accounting Standard for Fair Value MeasurementAnnual report

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

    Following the application of the Accounting Standard for Fair Value Measurement, the implementation guidance was applied from the beginning of the current fiscal year. It was stated that there was no impact on the consolidated financial statements.
  2. FY2022-Q3First statedAnnual report

    「The accounting standard for fair value measurement and related standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed by the relevant standards, the new accounting policies were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of FY2021, and the new accounting policies were applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.
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Adoption of the accounting standard for fair value measurement | ReproCELL Incorporated (4978) | Komori