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Seria (2782) · InitiativeRestated

Adoption of Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 12022
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Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2022RestatedAnnual report

    「「時価の算定に関する会計基準」等を当事業年度の期首から適用し、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。」

    時価算定に関する会計基準等の適用を継続し、当事業年度の財務諸表への影響はないとしている。
  2. 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）等を第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。」

    時価算定に関する会計基準等を第1四半期会計期間の期首から適用し、当第2四半期累計期間の財務諸表への影響はないとしている。
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards were applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively.」

    時価算定に関する会計基準等を当第1四半期会計期間の期首から適用し、新たな会計方針を将来にわたって適用している。
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Adoption of Accounting Standards for Fair Value Measurement | Seria Co.,Ltd. (2782) | Komori