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Alpha (4760) · InitiativeRestated

Preparation for applying the accounting standards on fair-value measurement

First written in FY2020. 6 of 8 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY2023-Q32020: 12021: 120212022: 420222023: 22023
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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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  1. FY2023-Q3RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    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、四半期連結財務諸表への影響がないことを再確認している。
  2. FY2023-Q1RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    時価の算定に関する会計基準の適用指針を当第1四半期連結会計期間の期首から適用し、四半期連結財務諸表への影響がないことを再確認している。
  3. FY2022RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standard and other standards. There was no impact on the consolidated financial statements.」

    時価算定会計基準等の適用済み状態と、連結財務諸表への影響がないことを再確認している。
  4. FY2022-Q3RestatedAnnual 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。これによる、四半期連結財務諸表への影響はありません。」

    The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and has reconfirmed that there is no effect on the financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and has reconfirmed that there is no effect on the financial statements.
  6. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on the quarterly consolidated financial statements.
  7. FY2021RestatedAnnual report

    「(2）適用予定日 2022年８月期の期首から適用します。」

    時価の算定に関する会計基準等を2022年8月期の期首から適用する予定を再掲している。
  8. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」等の適用予定日については、2022年８月期の期首から適用します。」

    時価の算定、棚卸資産評価及び金融商品の時価開示に関する会計基準等を2022年8月期の期首から適用する予定を初めて記載している。
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Preparation for applying the accounting standards on fair-value measurement | ALPHA CO.,LTD. (4760) | Komori