Porters (5126) · FactRestated
Adoption of the Implementation Guidance on Fair Value Measurement
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
4entries
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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
- FY2023RestatedAnnual report
「There is no impact on the consolidated financial statements.」
時価算定会計基準適用指針を適用し、連結財務諸表への影響がないとの開示を継続している。 - FY2023-Q3RestatedAnnual report
「これによる四半期財務諸表への影響はありません。」
時価算定会計基準適用指針を適用し、四半期財務諸表への影響がないとの開示を継続している。 - FY2023-Q2RestatedAnnual report
「これによる四半期財務諸表への影響はありません。」
時価算定会計基準適用指針を第1四半期会計期間の期首から適用し、財務諸表への影響がないとの開示を継続している。 - FY2023-Q1First statedAnnual report
「The company adopted the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the quarterly financial statements.」
当第1四半期会計期間の期首から時価算定会計基準適用指針を適用し、新たな会計方針を将来にわたって適用すること、および財務諸表への影響がないことを開示している。