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Tayca (4027) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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  1. FY2022RestatedAnnual 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。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、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。なお、連結財務諸表に与える影響はありません。」

    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。連結財務諸表への影響はないとしている。
  2. FY2022-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第１四半期連結会計期間の期首から適用する方針を継続し、四半期連結財務諸表への影響はないとしている。
  3. 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１四半期連結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。なお、四半期連結財務諸表に与える影響はありません。」

    時価算定会計基準等を第１四半期連結会計期間の期首から適用する方針を継続し、四半期連結財務諸表への影響はないとしている。
  4. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related 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 Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    From the beginning of the first-quarter consolidated accounting period under review, the company applied the accounting standards for fair value measurement and related standards and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | TAYCA CORPORATION (4027) | Komori