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Tamura (6768) · FactRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 12022
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  1. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies were applied prospectively. They had no impact on the consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other standards have continued to be applied for the full fiscal year.
  2. 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.」

    The Accounting Standard for Fair Value Measurement and other standards, applied from the first quarter, have continued to be applied and were determined to have no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter under review. In accordance with the transitional treatment prescribed in Paragraph 19 of the 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 the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current consolidated accounting period, and the new accounting policies were applied prospectively. The standards were determined to have no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | TAMURA CORPORATION (6768) | Komori