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Sanei (6230) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 6 of 8 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022RestatedFY2023-Q2 – FY20232021: 220212022: 420222023: 22023
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  1. FY2023RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements.」

    We continue to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively throughout the fiscal year, with no impact on the consolidated financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」

    We continue to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively, with no impact on the quarterly consolidated financial statements.
  3. FY2023-Q2RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」

    We continue to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively, with no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1AdvancedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements.
  5. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards were applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and related standards were applied prospectively. There was no impact on the consolidated financial statements.」

    We continue to apply the Accounting Standard for Fair Value Measurement and related standards prospectively, with no impact on the consolidated financial statements.
  6. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    We continue to apply the Accounting Standard for Fair Value Measurement and related standards prospectively, with no impact on the quarterly consolidated financial statements.
  7. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    We continue to apply the Accounting Standard for Fair Value Measurement and related standards prospectively, with no impact on the quarterly consolidated financial statements.
  8. FY2022-Q1First statedAnnual report

    「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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).」

    Effective 1 April 2021, the company applied the Accounting Standard for Fair Value Measurement and related standards prospectively. There was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | SANEI LTD. (6230) | Komori