Komori
Zensho Holdings (7550) · InitiativeRestated

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-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment specified in those standards, the new accounting policies were applied prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The policy of applying the Fair Value Measurement Accounting Standards and related standards from the beginning of the first quarter of the consolidated fiscal year and applying the new accounting policy prospectively remains in effect.
  2. FY2022-Q2RestatedAnnual report

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

    The policy of applying the Fair Value Measurement Accounting Standards and related standards from the beginning of the first quarter of the consolidated fiscal year and applying the new accounting policy prospectively remains in effect.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」

    The Fair Value Measurement Accounting Standards and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy has been applied prospectively in accordance with the transitional treatment. The disclosure states that there was no impact on the financial statements.
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