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Axell (6730) · PolicyRestated

Application of the accounting standard for fair-value measurement

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 420222023: 22023
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year, and the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the consolidated financial statements.」

    The Company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement and reiterated that there was no impact on the consolidated financial statements.
  2. FY2023-Q3RestatedAnnual report

    「We have 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 of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」

    The Company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement and reiterated that there was no impact on the quarterly consolidated financial statements.
  3. FY2023-Q2RestatedAnnual report

    「We have 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 of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」

    The Company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement and reiterated that there was no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1Additional application of the Implementation Guidance on Accounting Standard for Fair Value Measurement; no impactAnnual report

    「We have 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 of the current consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」

    The Company additionally applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the current quarter, but stated that there was no impact on the quarterly consolidated financial statements.
  5. FY2022RestatedAnnual report

    「The Company applied the Fair Value Measurement Standard and other applicable standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」

    The Company continues to state for the full year that application of the Accounting Standard for Fair Value Measurement and other standards had no impact on the consolidated financial statements.
  6. FY2022-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」

    The Company has applied the Accounting Standard for Fair Value Measurement and other standards and reiterated that there was no impact on the quarterly consolidated financial statements.
  7. FY2022-Q1First statedAnnual report

    「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and stated that there was no impact on the financial statements.
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Application of the accounting standard for fair-value measurement | AXELL CORPORATION (6730) | Komori