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Okamoto Glass (7746) · PolicyRestated

Adoption of Fair Value Measurement Accounting Standards

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 120212022: 320222023: 12023
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  1. 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”) was 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 policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter and has reiterated its policy of applying it prospectively and its statement that there was no impact on the financial statements.
  2. 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”) was 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 policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter and has reiterated its policy of applying it prospectively and its statement that there was no impact on the financial statements.
  3. FY2023-Q1RestatedAnnual report

    「The Company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) 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 Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance are to be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    Following application of the Fair Value Measurement Standard, the company has also applied its implementation guidance from the beginning of the current quarter. It states that there was no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「The company has 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 the Fair Value Measurement Standard and other standards prospectively.」

    The Fair Value Measurement Standard and other standards were applied throughout the fiscal year, and the new accounting policies were applied prospectively. The company states that there was no impact on the financial statements.
  5. FY2022-Q1First statedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current 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 (ASBJ 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.」

    The company has applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and has applied the new accounting policies prospectively. It states that there was no impact on the quarterly financial statements.
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Adoption of Fair Value Measurement Accounting Standards | OKAMOTO GLASS CO.,LTD. (7746) | Komori