Komori
Morinaga & (2201) · InitiativeRestated

Application of the accounting standard for fair value measurement and related standards

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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Preparations for the adoption of accounting standards for fair value measurementA theme 1901 companies write about · 5 as a headwind · 3 as a tailwind

138 other companies' latest entry also says "Restated".

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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1942 threads.
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  1. FY2022RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」

    時価算定会計基準等の適用を年度通期でも継続し、連結財務諸表への影響がないことを確認した。
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期から適用する方針と、四半期連結財務諸表への影響がないことを再確認している。
  3. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「「時価の算定に関する会計基準」(企業会計基準第30号 2019年7月4日。以下「時価算定会計基準」という。)等を当第1四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」(企業会計基準第10号 2019年7月4日)第44-2項に定める経過的な取り扱いに従って、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用することとしております。なお、四半期連結財務諸表に与える影響はありません。」

    時価算定会計基準等を2022年3月期第1四半期の期首から適用し、新たな会計方針を将来にわたって適用した。四半期連結財務諸表への影響はないとしている。
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