Alfresa Holdings (2784) · InitiativeRestated
Adoption of the accounting standard for fair value measurement
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 2015 companies write about · 6 as a headwind · 3 as a tailwind
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- FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by those standards.」
The company continues to apply the fair value measurement standard and other standards adopted from the beginning of the first-quarter consolidated accounting period. - FY2022-Q1First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal period and will apply the new accounting policies prescribed by those standards prospectively.」
2021年4月1日から時価算定会計基準等を適用し、観察可能なインプットがない場合も最良の情報に基づく観察できないインプットで時価を算定する方法へ変更した。