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Natoco (4627) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1ReframedFY2023-Q1RestatedFY2023-Q3 – FY20232022: 120222023: 220232024: 1
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the consolidated financial statements.」

    The company continues to disclose that it applies the implementation guidance for the accounting standard for fair value measurement from the beginning of the fiscal year and that it has no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」

    時価算定会計基準適用指針を第１四半期から適用し、将来にわたり新たな会計方針を適用することとした点と、財務諸表への影響がない点を継続して記載している。
  3. FY2023-Q1ReframedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the quarterly consolidated financial statements.」

    従来の時価算定会計基準に加え、その適用指針を当四半期から適用し、経過的取扱いに従って新たな会計方針を将来にわたり適用している。
  4. FY2022-Q1First statedAnnual 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しております。なお、四半期連結財務諸表に与える影響はありません。」

    当第１四半期連結会計期間の期首から時価算定会計基準等を適用し、将来にわたって新たな会計方針を適用している。四半期連結財務諸表への影響はないと記載している。
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Adoption of the Accounting Standard for Fair Value Measurement | NATOCO CO.,LTD. (4627) | Komori