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Celm (7367) · PolicyRestated

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 220212022: 320222023: 12023
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement and related guidance have been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the consolidated financial statements.」

    The company has continued applying the implementation guidance for the accounting standard for fair value measurement, explaining that it had no impact on the financial statements.
  2. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement and related guidance have been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company has continued applying the accounting policies based on the implementation guidance for the accounting standard for fair value measurement, explaining that they had no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively. This has no impact on the consolidated financial statements.」

    The company has continued applying the accounting standards for fair value measurement, explaining that they had no impact on the consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. 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, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has continued applying the accounting standards for fair value measurement and reiterated that they had no impact on the quarterly consolidated financial statements.
  5. FY2022-Q2RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The explanation that application of the Fair Value Measurement Standard and other standards had no impact on the quarterly consolidated financial statements has been maintained.
  6. 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 has applied the new accounting policy for fair value measurement prospectively, stating that it had no impact on the quarterly consolidated financial statements.
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Adoption of the accounting standard for fair value measurement | CELM,Inc. (7367) | Komori