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Arata (2733) · PolicyRestated

Apply the accounting standards for fair value measurement

First written in FY2022-Q2. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY2022-Q3AdvancedFY2022 – FY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 420222023: 12023
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    前期に予定していた時価算定会計基準適用指針の適用を継続しており、四半期連結財務諸表への影響はないとしている。
  3. FY2023-Q1AchievedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    前期に予定していた時価算定会計基準適用指針を当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないと開示している。
  4. FY2022AdvancedAnnual report

    「The change will be applied from the beginning of the fiscal year ending March 2023.」

    時価の算定に関する会計基準の適用指針の改正について、2023年3月期の期首から適用する予定とし、影響額を評価中としている。
  5. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」

    The company continues to explain that it applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter and that there is no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    第1四半期連結会計期間の期首から時価算定会計基準等を適用し、四半期連結財務諸表への影響はないと開示している。
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Apply the accounting standards for fair value measurement | ARATA CORPORATION (2733) | Komori