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Altech (9972) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard, etc., for the Fiscal Year Ended November 2022

First written in FY2019. 5 of 7 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2019 – FY2021RestatedFY2022-Q2 – FY20222020: 120202021: 120212022: 420222023: 12023
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  1. FY2022RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」

    It continues to apply the Accounting Standard for Fair Value Measurement and related standards, stating that there is no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」

    The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」

    The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1AchievedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the fiscal year under review. In accordance with the transitional treatment prescribed in paragraph 19 of the fair-value measurement standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively.」

    The fair value measurement standard and related standards were applied from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.
  5. FY2021RestatedAnnual report

    「They will be applied from the beginning of the fiscal year ending November 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending November 2023.」

    It continues to state that the Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied, and that the implementation guidance revised in 2021 is scheduled to be applied from the fiscal year ending November 2023.
  6. FY2020RestatedAnnual report

    「The standards will be adopted from the beginning of the fiscal year ending November 2022.」

    It continues to state that the Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending November 2022.
  7. FY2019First statedAnnual report

    「The standards will be adopted from the beginning of the fiscal year ending November 2022.」

    It states that the Accounting Standard for Fair Value Measurement and related implementation guidance are scheduled to be applied from the beginning of the fiscal year ending November 2022. The impact is currently being assessed.
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Application of the Fair Value Measurement Accounting Standard, etc., for the Fiscal Year Ended November 2022 | ALTECH CO.,LTD. (9972) | Komori