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Oxide (6521) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first-quarter accounting period, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There is no impact on the quarterly financial statements.」

    The application of the accounting policies based on the Fair Value Measurement Standard and other relevant standards has been continued, with no impact on the quarterly financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first-quarter accounting period, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There is no impact on the quarterly financial statements.」

    The application of the new accounting policies based on the Fair Value Measurement Standard and other relevant standards has been continued, with no impact on the quarterly financial statements.
  3. FY2023-Q1First statedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively.」

    The new accounting policies based on the Fair Value Measurement Standard and other relevant standards have been applied prospectively from the beginning of the first-quarter accounting period. There is reportedly no impact on the quarterly financial statements.
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Application of the Accounting Standard for Fair Value Measurement and Related Standards | OXIDE Corporation (6521) | Komori