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Asahi Intelligence Service (9799) · InitiativeDropped

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY20222021: 220212022: 12022
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  1. FY2022DroppedAnnual report
    The body of the report for the current fiscal year contains no identifiable reference to the previous disclosures concerning application of the Accounting Standard for Fair Value Measurement.
  2. FY2022-Q2RestatedAnnual report

    「The Company applied the "Accounting Standard for Fair Value Measurement" (ASBJ Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other standards 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 Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly financial statements.」

    The Company reconfirmed that the Fair Value Measurement Accounting Standard and other standards applied from the beginning of the first-quarter accounting period would continue to be applied prospectively based on the transitional treatment, with no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the "Accounting Standard for Fair Value Measurement" (ASBJ Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other standards 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 Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first-quarter accounting period and stated that, based on the transitional treatment, it would apply the new accounting policies prospectively.
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Application of the Accounting Standard for Fair Value Measurement | ASAHI INTELLIGENCE SERVICE CO.,LTD. (9799) | Komori