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Ota Floriculture Auction (7555) · PolicyRestated

Adopting the Accounting Standards for Fair Value Measurement

First written in FY2022-Q2. 5 of 7 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY20232021: 120212022: 420222023: 22023
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Showing 14 of the 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2406 threads.
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was adopted from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this adoption.」

    The Company has reconfirmed its accounting policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, with no impact from the application.
  2. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」

    The Company has reconfirmed that it applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, applied the new accounting policy prospectively and incurred no impact from the application.
  3. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」

    The Company has reconfirmed that it applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, applied the new accounting policy prospectively and incurred no impact from the application.
  4. FY2023-Q1AdvancedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」

    The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It states that the application had no impact.
  5. FY2022RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. The application had no impact.」

    The Company has reconfirmed its accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year, with no impact from the application.
  6. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact from this change.」

    The Company has reconfirmed its accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year, with no impact from the application.
  7. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact from this change.」

    The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It states that the application had no impact.
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