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Greenland Resort (9656) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222022: 220222023: 12023
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  1. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the current consolidated fiscal year and began applying the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    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

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」

    2022年1月1日から適用した時価算定会計基準等を継続して適用しており、四半期連結財務諸表への影響はない。
  3. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The new fair value measurement standard and related standards were applied prospectively from 1 January 2022. The Company 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 | GREENLAND RESORT COMPANY LIMITED (9656) | Komori