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Atom (7412) · PolicyRestated

Adoption of the accounting standard on fair value measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company is reaffirming its accounting policy of applying the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the fiscal year, with no impact on the financial statements.
  2. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the fiscal year, with no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other relevant 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. The Company stated that this had no impact on the quarterly consolidated financial statements.
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Adoption of the accounting standard on fair value measurement | ATOM CORPORATION (7412) | Komori