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Maxvalu Tokai (8198) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20232022: 220222023: 12023
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  1. FY2023RestatedAnnual report

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

    The company continued to apply the Fair Value Measurement Standard and related standards and stated that there was no impact on the consolidated financial statements for the fiscal year.
  2. FY2023-Q2RestatedAnnual report

    「We adopted 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 consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 fair value measurement standard and related standards prospectively.」

    The Fair Value Measurement Standard and related standards adopted from the first quarter continued to be applied, with no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance will be applied prospectively.」

    The Fair Value Measurement Standard and related standards were applied prospectively from the beginning of the first quarter. There was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | Maxvalu Tokai Co.,Ltd. (8198) | Komori