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Bronco Billy (3091) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32022: 220222023: 42023
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  1. FY2023-Q3RestatedAnnual report

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

    時価算定会計基準適用指針を第1四半期連結会計期間の期首から適用し、影響はないとする会計処理を継続している。
  2. FY2023-Q2RestatedAnnual report

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

    時価算定会計基準適用指針を第1四半期連結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する処理を継続している。
  3. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用に続き、その適用指針を当第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用した。財務諸表への影響はないとしている。
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the current 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」

    時価算定会計基準等を年度期首から適用し、新たな会計方針を将来にわたって適用している。
  5. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」

    第1四半期会計期間の期首から適用した時価算定会計基準等と、新たな会計方針を将来にわたって適用する処理を継続している。
  6. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by those standards prospectively.」

    時価の算定に関する会計基準等を2022年12月期の第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することとした。財務諸表への影響はないとしている。
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Application of the Accounting Standard for Fair Value Measurement | BRONCO BILLY Co.,LTD. (3091) | Komori