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inspec (6656) · PolicyRestated

Adoption of the Fair Value Measurement Standard

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 220222023: 12023
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  1. 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company applied the new accounting policies prescribed in the guidance prospectively. It noted that there was no impact on the quarterly financial statements.」

    The company applied the Fair Value Measurement Guidance prospectively from the beginning of the period and reconfirmed that there was no impact on the quarterly financial statements.
  2. FY2023-Q1RestatedAnnual 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」

    The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year, but stated that there was no impact on the quarterly financial statements.
  3. FY2022RestatedAnnual report

    「The company noted that this change had no impact on the financial statements.」

    The company applied the accounting standard for fair value measurement and related standards from the beginning of the fiscal year and stated that there was no impact on the financial statements.
  4. FY2022-Q2RestatedAnnual report

    「The company noted that this change had no impact on the quarterly financial statements.」

    The company reconfirmed that applying the accounting standard for fair value measurement and related standards from the beginning of the first quarter had no impact on the quarterly financial statements.
  5. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related 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, we applied the new accounting policies prescribed by those standards prospectively.」

    The company applied the accounting standard for fair value measurement and related standards prospectively from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on profit or loss or financial position.
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Adoption of the Fair Value Measurement Standard | inspec Inc. (6656) | Komori