Daido Metal (7245) · PolicyRestated
Application of accounting standards for fair value measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
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- FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other standards applied from the first quarter continued to be applied, and the company stated that they had no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Group adopted 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 of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The company applied the fair value measurement standard and related standards from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.