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Artnature (7823) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q2AdvancedFY2023-Q12021: 220212022: 120222023: 12023
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  1. FY2023-Q3RestatedAnnual 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 of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continued to explain that application of the Fair Value Measurement Guidance from the first quarter had no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1AdvancedAnnual 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 of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    Following the application of the accounting standards for fair value measurement, the company also applied the related implementation guidance from the beginning of the first quarter. It stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The company continued to explain that application of the accounting standards for fair value measurement and other standards from the first quarter had no impact on the quarterly consolidated financial statements.
  4. 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 standards for fair value measurement and other standards from the first quarter. It stated that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | ARTNATURE INC. (7823) | Komori