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Tiemco (7501) · PolicyRestated

Application of the accounting standard for 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-Q32022: 32022
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  1. FY2022-Q3RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter. 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, 4 July 2019), it will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the quarterly financial statements.」

    The Company continued applying the Fair Value Measurement Standard and related standards adopted from the beginning of the first quarter and stated that there was no impact on the quarterly financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter. 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, 4 July 2019), it will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the quarterly financial statements.」

    The Company continued applying the Fair Value Measurement Standard and related standards adopted from the beginning of the first quarter and stated that there was no impact on the quarterly financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter. 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, 4 July 2019), it will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」

    The Company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter. It stated that there was no impact on the quarterly financial statements.
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Application of the accounting standard for fair-value measurement | TIEMCO LTD. (7501) | Komori