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Innotech (9880) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q12021: 120212022: 42022
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  1. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」

    Continued applying the new accounting policies under the Implementation Guidance on Accounting Standard for Fair Value Measurement.
  2. FY2023-Q1AdvancedAnnual report

    「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」

    Applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and applied the new accounting policies prospectively. There was no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The company decided to apply the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current consolidated fiscal year, and to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」

    Continued applying the Fair Value Measurement Accounting Standard and related standards in the annual financial statements and stated that there was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The company stated that this had no impact on the quarterly consolidated financial statements.」

    Continued applying the accounting standards for fair value measurement and stated that there was no impact on the quarterly consolidated financial statements.
  5. 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.」

    Applied the accounting standards and related standards for fair value measurement from the beginning of the first quarter of FY2022, and applied the new accounting policies prospectively. The company stated that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | INNOTECH CORPORATION (9880) | Komori