Witz (4440) · PolicyRestated
Adoption of the Implementation Guidance on Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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- FY2023-Q2RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日。以下「時価算定会計基準適用指針」という。）を第１四半期連結会計期間の期首から適用し、時価算定会計基準適用指針第27-２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いたしました。なお、時価算定会計基準適用指針の適用が四半期連結財務諸表に与える影響はありません。」
The Company continued applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement, reaffirming that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「We adopted 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 and applied the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment in paragraph 27-2. The application had no impact on the quarterly consolidated financial statements.」
The implementation guidance for the fair value measurement accounting standard was adopted from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.