Komori
Grandy House (8999) · PolicyRestated

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

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the current consolidated fiscal year, and」

    The company has continued to apply the Accounting Standard for Fair Value Measurement and related standards, stating that there was no impact on the consolidated financial statements.
  2. FY2022-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 applied from the beginning of the first quarter of the consolidated fiscal year,」

    The fair value measurement accounting standards and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the consolidated fiscal year and, 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), applies the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The fair value measurement accounting standards and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year and, 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), applies the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The Company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and has applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.
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