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Amvis Holdings (7071) · PolicyRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222022: 42022
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  1. FY2022RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」

    The Company is reconfirming its accounting policy of applying the accounting standard for fair value measurement and related standards from the beginning of the fiscal year, and states that there was no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other related standards from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」

    The Company is reconfirming its application of the accounting standard for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period. It states that there was no impact on the financial statements for the nine months ended the current third quarter.
  3. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other related standards from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」

    The Company is reconfirming its accounting policy of applying the accounting standard for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period. It states that there was no impact on the financial statements for the six months ended the current second quarter.
  4. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The Company applied the accounting standard for fair value measurement and related standards from the beginning of the current first-quarter consolidated accounting period and applied the new fair value measurement accounting policy prospectively.
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Application of the Fair Value Measurement Accounting Standard | Amvis Holdings,Inc. (7071) | Komori