OAT Agrio (4979) · FactRestated
Application of accounting standards for fair value measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
2entries
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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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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.Full recordFilings, disclosures and news, newest first
- 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。」
The application of the accounting standards for fair value measurement and related standards, and the absence of any impact on the quarterly consolidated financial statements, were reconfirmed. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period under review. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The fair value measurement standards were applied, with no impact on the quarterly consolidated financial statements.