Komori
Mipox (5381) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement for the Fiscal Year Ended March 2022

First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2022-Q12021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual 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 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  2. FY2022-Q1AchievedAnnual 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 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year on 1 April 2021. The company states that there was no impact on the quarterly consolidated financial statements.
  3. FY2021First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards will be applied from the beginning of the fiscal year ending March 2022.」

    The company newly disclosed plans to apply the accounting standards for fair value measurement and other standards from the beginning of the fiscal year ending March 2022 and stated that their impact on the financial statements was under evaluation.
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