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Sumitomo Osaka Cement (5232) · InitiativeRestated

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

    「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. The impact on the consolidated fiscal year was immaterial.」

    The Company continued to apply the Fair Value Measurement Accounting Standard and related standards for the full fiscal year and reconfirmed that the impact on the fiscal year was immaterial.
  2. FY2022-Q3RestatedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. The impact on the cumulative third quarter of the consolidated fiscal year was immaterial.」

    The Company continued to apply the Fair Value Measurement Accounting Standard and related standards and reconfirmed that the impact on the cumulative third quarter of the consolidated fiscal year was immaterial.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting 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 Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company adopted the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The Company applied the Fair Value Measurement Accounting Standard and related standards from 1 April 2021 and applied the new accounting policies prospectively. It stated that the impact on the cumulative first quarter of the consolidated fiscal year was immaterial.
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Application of the accounting standard for fair-value measurement | Sumitomo Osaka Cement Co.,Ltd. (5232) | Komori