Komori
Kyodo Public Relations (2436) · PolicyRestated

Planned Adoption of Fair Value Measurement Standards from FY2022

First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.

4entries
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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021AchievedFY2022-Q12021: 120212022: 32022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1945 companies write about · 6 as a headwind · 3 as a tailwind

140 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 1981 threads.
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価の算定に関する会計基準等を第1四半期連結会計期間の期首から適用し、財務諸表への影響はないとする処理を再確認した。
  2. FY2022-Q1AchievedAnnual report

    「We have applied 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 current consolidated fiscal year. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. The impact on the quarterly consolidated financial statements is nil.」

    時価の算定に関する会計基準等を2022年12月期首から適用する予定から、当第1四半期連結会計期間の期首から実際に適用した。財務諸表への影響はないとされた。
  3. FY2021RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending December 2022.」

    時価の算定に関する会計基準等を2022年12月期首から適用する予定を再確認した。
  4. FY2020First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending December 2022.」

    時価の算定、棚卸資産評価、金融商品及び時価開示に関する基準等を2022年12月期の期首から適用する予定とし、影響額は現時点で未定とした。
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Kyodo Public Relations's next results are scheduled for 2026-11-12. Read the earnings preview
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