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Dreambed (7791) · FactRestated

Adoption of the Implementation Guidance on Accounting Standards for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20232022: 220222023: 12023
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  1. FY2023RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and, in accordance with the transitional treatment specified in paragraph 27-2 of the guidance, decided to apply the new accounting policies prescribed therein prospectively. There was no impact on the financial statements.」

    The company continued applying the Implementation Guidance on Accounting Standard for Fair Value Measurement throughout the fiscal year and disclosed that it had no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」

    The company continued applying the Implementation Guidance on Accounting Standard for Fair Value Measurement and reaffirmed that it had no impact on the quarterly financial statements.
  3. FY2023-Q1First statedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Guidance) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」

    The company applied the Fair Value Measurement Guidance from the beginning of the first quarter accounting period and disclosed that it had no effect on the quarterly financial statements.
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Adoption of the Implementation Guidance on Accounting Standards for Fair Value Measurement | DREAMBED CO.,LTD. (7791) | Komori