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Vis (5071) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Company will apply the new accounting policy prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. The Company does not hold financial instruments measured at fair value as amounts on the quarterly balance sheet, so there is no impact on the quarterly financial statements.」

    The Company has reiterated its policy of applying the Accounting Standard for Fair Value Measurement and other relevant standards prospectively from the beginning of the first quarter. It does not hold financial instruments subject to fair value measurement, so there is no impact on the third-quarter financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company will apply the new accounting policy prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. The Company does not hold financial instruments measured at fair value as amounts on the quarterly balance sheet, so there is no impact on the quarterly financial statements.」

    The Company has reiterated its policy of applying the Accounting Standard for Fair Value Measurement and other relevant standards prospectively from the beginning of the first quarter. It does not hold financial instruments subject to fair value measurement, so there is no impact on the second-quarter financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company will apply the new accounting policy prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. The Company does not hold financial instruments measured at fair value as amounts on the quarterly balance sheet, so there is no impact on the quarterly financial statements.」

    The Company stated its policy of applying the Accounting Standard for Fair Value Measurement and other relevant standards from 1 April 2021, but there is no impact on the financial statements because it does not hold financial instruments subject to fair value measurement.
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Adoption of the Accounting Standard for Fair Value Measurement | VIS co.ltd. (5071) | Komori