Adways (2489) · PolicyRestated
Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
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Preparations for the adoption of accounting standards for fair value measurementA theme 1954 companies write about · 6 as a headwind · 3 as a tailwind
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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 1996 threads.Full recordFilings, disclosures and news, newest first
- FY2022-Q2RestatedAnnual 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することといたしました。これによ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、将来にわたって新たな会計方針を適用したこと及び影響がないことを再掲している。 - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and decided to apply the new accounting policies prescribed by those standards prospectively, in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. There was no impact.」
The accounting standards for fair value measurement were applied from the beginning of the first quarter, with the new accounting policies applied prospectively. The financial statement impact was nil.