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Tsubakimoto Chain Co. (6371) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement, etc.

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the “Fair Value Measurement Accounting Standard”) and related standards 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standard and related new accounting policies were applied prospectively from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement, etc. | TSUBAKIMOTO CHAIN CO. (6371) | Komori