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Kohsai (7878) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 32022
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  1. FY2023-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement and other applicable standards from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly financial statements.」

    The company continues to state its policy of applying the Fair Value Measurement Standard and other applicable standards from the beginning of the accounting period, and that there is no impact on the quarterly financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement and other applicable standards from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly financial statements.」

    The company continues to state its policy of applying the Fair Value Measurement Standard and other applicable standards from the beginning of the first quarter accounting period, and that there is no impact on the quarterly financial statements.
  3. FY2023-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 applicable standards from the beginning of the current first quarter accounting period. 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 applicable standards prospectively. There is no impact on the quarterly financial statements.」

    The company states that it applied the Fair Value Measurement Standard and other applicable standards from the beginning of the current first quarter accounting period and will apply the new accounting policies prospectively. There is no impact on the quarterly financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | Kohsai Co.,Ltd. (7878) | Komori