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Sankyo Frontier (9639) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q22021: 220212022: 32022
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  1. FY2023-Q2RestatedAnnual report

    「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Application Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Application Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company reconfirmed that the implementation guidance for the fair value measurement accounting standards was applied from the beginning of the period and had no impact on the quarterly consolidated financial statements.
  2. FY2022RestatedAnnual report

    「The Accounting Standards for Fair Value Measurement and related guidance were applied from the beginning of the fiscal year, and the new accounting policies prescribed by those standards and guidance were applied prospectively. There was no impact on the consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related guidance were applied from the beginning of the fiscal year, and it was reconfirmed that there was no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related guidance were applied from the beginning of the fiscal year, and it was reconfirmed that there was no impact on the quarterly consolidated financial statements.
  4. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standards for Fair Value Measurement and related guidance were applied from the beginning of the fiscal year, and it was reconfirmed that there was no impact on the quarterly consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter consolidated accounting period and decided to apply the new accounting policies prescribed by those standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」

    The Accounting Standards for Fair Value Measurement and related guidance were applied from the beginning of the first quarter of the fiscal year, and it was stated that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | SANKYO FRONTIER CO.,LTD. (9639) | Komori