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Kubotek (7709) · PolicyRestated

Application of the Fair Value Measurement Standard

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

    「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other applicable standards have been applied throughout the fiscal year, with no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement 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. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other applicable standards applied from the beginning of the first quarter have continued to be applied. There was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement 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. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other applicable standards applied from the beginning of the first quarter have continued to be applied. There was no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「The Company applied 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 fiscal year. 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 new accounting policies prescribed by these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other applicable standards were applied from the beginning of the first quarter. The new accounting policies have been applied prospectively, with no impact on the quarterly consolidated financial statements.
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Application of the Fair Value Measurement Standard | KUBOTEK CORPORATION (7709) | Komori