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Osaka Gas (9532) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q12021: 220212022: 32022
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  1. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the absence of any impact on the quarterly consolidated financial statements continued to be disclosed.
  2. FY2023-Q1AdvancedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the transition to the new policies was advanced. It was disclosed that there was no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter, and the absence of any impact on the quarterly consolidated financial statements continued to be disclosed.
  4. FY2022-Q2RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter, and the absence of any impact on the quarterly consolidated financial statements, continued to be disclosed.
  5. FY2022-Q1First statedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter, and the new accounting policies have been applied prospectively. It was disclosed that there was no impact on the quarterly consolidated financial statements.
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Application of the Fair Value Measurement Accounting Standard | OSAKA GAS CO.,LTD. (9532) | Komori