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Ichikawa (3513) · PolicyRestated

Application of the accounting standard for fair value measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 220212022: 220222023: 12023
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  1. FY2023RestatedAnnual report

    「The Company applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This had no impact on the consolidated financial statements.」

    時価算定会計基準等の適用と財務諸表への影響がないとの説明が継続している。
  2. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    時価算定会計基準等の適用と財務諸表への影響がないとの説明が通期でも継続している。
  3. FY2022-Q3RestatedAnnual report

    「The Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policy prescribed by those standards is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期会計期間の期首から適用し、財務諸表への影響はないとの記載が継続している。
  4. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期会計期間の期首から適用し、財務諸表への影響はないとの記載が継続している。
  5. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を当第1四半期連結会計期間の期首から適用し、将来にわたって新たな会計方針を適用することが初めて記載された。財務諸表への影響はないとされている。
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Application of the accounting standard for fair value measurement | ICHIKAWA CO.,LTD. (3513) | Komori