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Wadakohsan (8931) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1 – FY2023-Q32022: 120222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed 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 new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」

    The company continues to apply the accounting policy of applying the accounting standards for fair value measurement and other standards prospectively from the beginning of the first quarter accounting period. There is no impact on the quarterly financial statements.
  2. FY2023-Q1First statedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed 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 prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. There was no impact on the quarterly financial statements.」

    The company applied the accounting standards for fair value measurement and other standards prospectively from the beginning of the first quarter accounting period. The transitional treatment was applied, and there was no impact on the quarterly financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | WADAKOHSAN CORPORATION (8931) | Komori