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Okamoto Industries (5122) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

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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  1. FY2022RestatedAnnual report

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

    The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the current fiscal year, and the policy of applying the new accounting policies prospectively has been reaffirmed.
  2. FY2022-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」

    The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the current fiscal year, and the policy of applying the new accounting policies prospectively has been reaffirmed. The company states that there is no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards have been applied from the beginning of the first quarter of the current fiscal year. 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively.」

    The fair value measurement standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively and no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | OKAMOTO INDUSTRIES,INC. (5122) | Komori