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Upr (7065) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY2023-Q32022: 320222023: 32023
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  1. FY2023-Q3RestatedAnnual report

    「The company applied the "Implementation Guidance on the Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Accounting Standard for Fair Value Measurement") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policies prescribed therein prospectively. There was no impact from this change in accounting policies on the quarterly consolidated financial statements.」

    The company reaffirmed that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and that there was no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company applied the "Implementation Guidance on the Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Accounting Standard for Fair Value Measurement") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policies prescribed therein prospectively. There was no impact from this change in accounting policies on the quarterly consolidated financial statements.」

    The company reaffirmed that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and that there was no impact on the quarterly consolidated financial statements.
  3. 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 "Implementation Guidance on the Accounting Standard for Fair Value Measurement") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policies prescribed therein prospectively. There was no impact from this change in accounting policies on the quarterly consolidated financial statements.」

    The company states that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and that there was no impact on the quarterly consolidated financial statements.
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards were applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and related standards were applied prospectively. There was no impact on the consolidated financial statements.」

    The company reaffirmed that it applied the accounting standard for fair value measurement and related standards from the beginning of the current consolidated fiscal year and that there was no impact on the consolidated financial statements.
  5. FY2022-Q3RestatedAnnual report

    「We 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 consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」

    The company reaffirmed that it has applied the accounting standard for fair value measurement and related standards prospectively from the beginning of the first quarter of the consolidated fiscal year. There was no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2First statedAnnual report

    「We 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 consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related 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 consolidated fiscal year. It states that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | UPR Corporation (7065) | Komori