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Happinet (7552) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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  1. FY2022RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the consolidated financial statements.」

    The fair value measurement accounting standards and related standards were applied from the beginning of the period, and the explanation that they had no impact on the consolidated financial statements has also been reconfirmed for the full year.
  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 fair value measurement accounting standards and related standards were applied from the beginning of the first-quarter consolidated accounting period, and the explanation that they had no impact on the quarterly consolidated financial statements has been reconfirmed.
  3. FY2022-Q2RestatedAnnual 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 reconfirmed that the Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, with no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the standard prospectively 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” (ASBJ Statement No. 10, 4 July 2019).」

    The fair value measurement standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively and no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | HAPPINET CORPORATION (7552) | Komori