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Yushin Company (6482) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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  1. FY2022RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the current consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards.」

    We continue to disclose the policy of applying the accounting standards for fair value measurement and other relevant standards from the beginning of the current consolidated fiscal year.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    We continue to disclose that the accounting standards for fair value measurement and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    We continue to disclose that the accounting standards for fair value measurement and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year.
  4. FY2022-Q1First statedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the fiscal year under review. 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively.」

    The Fair Value Measurement Standard and other relevant standards were adopted from the beginning of the first quarter. There was no effect on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | Yushin Company (6482) | Komori