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Universal Engeisha (6061) · PolicyRestated

Adopting the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q22021: 120212022: 12022
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  1. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards have been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. This has had no effect on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other standards applied from the beginning of the first-quarter consolidated accounting period continue to be applied, and it was stated that there was no effect on the financial statements.
  2. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards have been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. This has had no effect on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the period, and the new accounting policies will be applied prospectively. It was stated that there was no effect on the quarterly consolidated financial statements.
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Adopting the Accounting Standards for Fair Value Measurement | UNIVERSAL ENGEISHA CO.,LTD (6061) | Komori