Fujiya (2211) · PolicyRestated
Application of the accounting standard for fair value measurement and related standards
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
2entries
1years
0from disclosures
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Same theme, other companies
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.Full recordFilings, disclosures and news, newest first
- FY2022-Q3RestatedAnnual 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しております。これによる四半期連結財務諸表に与える影響はありません。」
The company continues to explain that application of the fair value measurement accounting standard and related standards had no impact on the quarterly consolidated financial statements. - FY2022-Q2First 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しております。これによる四半期連結財務諸表に与える影響はありません。」
The new fair-value measurement standards were applied from the beginning of the first quarter on a prospective basis, with no impact on the quarterly consolidated financial statements.