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Micreed (7687) · InitiativeRestated

Application of the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 320222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. The adoption has no impact on the quarterly financial statements.」

    It continues to disclose that the implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter accounting period, is being applied prospectively based on the transitional treatment, and had no impact on the financial statements.
  2. FY2023-Q1RestatedAnnual report

    「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. The adoption has no impact on the quarterly financial statements.」

    It discloses that the implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the current quarter accounting period, with prospective application based on the transitional treatment, and that there was no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the fiscal year, and the company will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the financial statements.」

    It continues to disclose that the accounting standards for fair value measurement and related standards were applied from the beginning of the fiscal year and had no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the fair value measurement standards were applied prospectively. There was no impact on the quarterly financial statements.」

    It continues to disclose that the accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter accounting period and had no impact on the quarterly financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the fair value measurement standards were applied prospectively. There was no impact on the quarterly financial statements.」

    It continues to disclose that the accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter accounting period and had no impact on the financial statements.
  6. FY2022-Q1First statedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that 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 standards will be applied prospectively.」

    The accounting standards for fair value measurement and related standards were applied from 1 April 2021, and the new accounting policies were applied prospectively in accordance with the transitional treatment. There was no impact on the quarterly financial statements.
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Application of the Accounting Standards for Fair Value Measurement | MICREED Co.,Ltd. (7687) | Komori