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Crossfor (7810) · PolicyAdditional adoption of the implementation guidance

Adoption of the Fair Value Measurement Standard

First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2023-Q12021: 120212022: 22022
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  1. FY2023-Q1Additional adoption of the implementation guidanceAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」

    In addition to applying the Accounting Standard for Fair Value Measurement, the Company applied its implementation guidance from the beginning of the quarter. There was no impact on the quarterly consolidated financial statements.
  2. FY2022RestatedAnnual report

    「The Company applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This had no impact on the consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, and states that there was no impact on the consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

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

    From the first quarter, the Company applied prospectively the new accounting policies based on the Accounting Standard for Fair Value Measurement and other relevant standards. It stated that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Fair Value Measurement Standard | Crossfor Co.,Ltd. (7810) | Komori