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Yoshicon (5280) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準適用指針を第1四半期連結会計期間の期首から適用し、財務諸表への影響はないとする記載を継続した。
  2. FY2023-Q2RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準適用指針を第1四半期連結会計期間の期首から適用し、財務諸表への影響はないとする記載を継続した。
  3. FY2023-Q1AdvancedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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 new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用に続き、改正された適用指針を当第1四半期の期首から適用した。財務諸表への影響はないとした。
  4. FY2022-Q1First statedAnnual report

    「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」

    The accounting standard for fair value measurement was applied from the beginning of the quarter, with no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | Yoshicon Co.,Ltd. (5280) | Komori