Japan Cash Machine (6418) · FactRestated
Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
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Preparation for the adoption of accounting standards for fair value measurementA theme 2187 companies write about · 6 as a headwind · 3 as a tailwind
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- FY2022-Q3RestatedAnnual report
「This had no impact on the quarterly consolidated financial statements for the nine-month period of the current fiscal year.」
The fair value measurement standard and related standards continue to be applied, but the company states that there is no impact on the quarterly consolidated financial statements for the cumulative third-quarter period. - FY2022-Q1First statedAnnual report
「The "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019) and other applicable 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 standard and paragraph 44-2 of the "Accounting Standard for Financial Instruments," the new accounting policies prescribed by the fair value measurement standard and related standards will be applied prospectively.」
The fair value measurement standard and related standards have been applied from the beginning of the first quarter, with the new accounting policies applied prospectively. The company states that there is no impact on the financial statements.