BP Castrol K.K. (5015) · PolicyRestated
Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-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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- FY2022-Q2RestatedAnnual report
「There is no impact on the quarterly financial statements.」
時価算定会計基準等の適用による四半期財務諸表への影響がないとの説明を継続している。 - FY2022-Q1First statedAnnual report
「We 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. In accordance with the transitional treatment under 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 these standards prospectively.」
Applied the accounting standards for fair value measurement from the beginning of the first quarter. No impact on the quarterly financial statements was reported.