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Onoken (7414) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20222021: 120212022: 22022
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  1. FY2022RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement, Accounting Standard No. 30, dated 4 July 2019, hereinafter the Fair Value Measurement Standard, and related standards from the beginning 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, Accounting Standard No. 10, dated 4 July 2019, the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the consolidated financial statements.」

    The Company continued applying the Accounting Standard for Fair Value Measurement and other standards, reaffirming that there was no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that 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 standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continued to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter consolidated accounting period and reaffirmed that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2First statedAnnual report

    「The Company adopted the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the new accounting policies prescribed by the standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter, and the new accounting policies have been applied prospectively. It states that there was no impact on the quarterly consolidated financial statements.
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Application of the Fair Value Measurement Accounting Standard | ONOKEN CO.,LTD. (7414) | Komori