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Tsubakimoto Kogyo (8052) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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  1. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related standards were applied from the beginning of the fiscal year, and the Company continues to treat them as having no impact on the consolidated financial statements for the full year.
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified 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), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year, and the Company continues to treat them as having no impact on the financial statements.
  3. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified 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), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year, and the Company continues to treat them as having no impact.
  4. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the Company disclosed for the first time that a new accounting policy would be applied prospectively. The Company states that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | TSUBAKIMOTO KOGYO CO.,LTD. (8052) | Komori