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Gakujo (2301) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q22022: 220222023: 32023
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  1. FY2023-Q2RestatedAnnual report

    「From the beginning of the first quarter, we applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”). In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly financial statements.」

    時価算定会計基準適用指針を期首から将来にわたって適用し、四半期財務諸表への影響はないとの取扱いを再確認している。
  2. FY2023-Q1RestatedAnnual report

    「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号　2021年６月17日。以下「時価算定会計基準適用指針」という。）を当第１四半期会計期間の期首から適用し、時価算定会計基準適用指針第27-２項に定める経過的な取扱いに従って、時価算定会計基準適用指針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いたしました。これによる、四半期財務諸表への影響はありません。」

    時価算定会計基準適用指針を期首から将来にわたって適用し、四半期財務諸表への影響はないとの取扱いを再確認している。
  3. FY2022RestatedAnnual report

    「これによる、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期首から適用し、財務諸表への影響がないという方針・取扱いを再確認している。
  4. FY2022-Q3RestatedAnnual report

    「There is no impact on the quarterly financial statements.」

    時価算定会計基準等を期首から適用する方針と、四半期財務諸表への影響がないことを再掲している。
  5. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter. 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, we applied the new accounting policies prescribed by those standards prospectively.」

    当第1四半期会計期間の期首から時価算定会計基準等を適用し、将来にわたって新たな会計方針を適用している。四半期財務諸表への影響はないと記載している。
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Adoption of the Accounting Standard for Fair Value Measurement | GAKUJO CO.,Ltd. (2301) | Komori