Solxyz (4284) · FactRestated
Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q3. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
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Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
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- FY2023-Q3RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」…を第１四半期連結会計期間の期首から適用し…なお、四半期連結財務諸表に与える影響はありません。」
時価算定会計基準適用指針を期首から適用し、四半期連結財務諸表への影響はないと記載している。 - FY2022-Q3First statedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard 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 standards prospectively. There was no impact on the quarterly consolidated financial statements.」
「時価の算定に関する会計基準」等を第1四半期連結会計期間の期首から適用したが、四半期連結財務諸表への影響はないと記載している。