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Interfactory (4057) · PolicyRestated

Adoption of Fair Value Measurement Accounting Standards

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 220222023: 32023
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  1. FY2023RestatedAnnual report

    「「時価の算定に関する会計基準の適用指針」を当事業年度の期首から適用し、時価算定会計基準適用指針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しております。なお、これによる財務諸表に与える影響はありません。」

    The company continued applying the Fair Value Measurement Implementation Guidance and states that it had no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    時価算定会計基準適用指針の適用を継続し、四半期財務諸表への影響はないとしている。
  3. FY2023-Q2RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    時価算定会計基準適用指針の適用を継続し、四半期財務諸表への影響はないとしている。
  4. FY2023-Q1RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    時価算定会計基準適用指針の適用を継続し、四半期財務諸表への影響はないとしている。
  5. FY2022-Q2RestatedAnnual report

    「「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、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しております。なお、これによる四半期財務諸表に与える影響はありません。」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards, but states that they have no impact on the quarterly financial statements.
  6. FY2022-Q1First statedAnnual report

    「「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、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しております。なお、これによる四半期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期首から適用したが、四半期財務諸表への影響はないとしている。
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Adoption of Fair Value Measurement Accounting Standards | Interfactory,Inc. (4057) | Komori