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Naito & (7624) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other 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 Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The continued application of the Accounting Standard for Fair Value Measurement and other standards, and the absence of any impact on the quarterly consolidated financial statements, were reconfirmed.
  2. FY2023-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other 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 Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the Accounting Standard for Fair Value Measurement and other standards, and the absence of any impact on the quarterly consolidated financial statements, were reconfirmed.
  3. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other 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 Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies were applied prospectively. There was no impact on the quarterly consolidated financial statements.
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Application of the Fair Value Measurement Accounting Standard | Naito & Co.,Ltd. (7624) | Komori