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Shobido (7819) · FactRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY20222022: 22022
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  1. FY2022RestatedAnnual report

    「The Company 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 prospectively. … The Company states that this had no impact on the consolidated financial statements.」

    The Company applied the fair value measurement standard and other standards for the full fiscal year and states that there was no impact on the financial statements.
  2. FY2022-Q1First statedAnnual report

    「The Group adopted 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 fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」

    The Company applied the accounting standard for fair value measurement and other standards from the beginning of the first quarter and is applying the new accounting policies prospectively. It states that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | SHOBIDO Corporation (7819) | Komori