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Artra Group (6029) · InitiativeRestated

Preparation for Applying the Implementation Guidance on Fair Value Measurement in 2023

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

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ProgressHeldSoftenedWorseFirst statedFY2022AchievedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32023: 42023
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Preparing for the application of the accounting standards for fair value measurementA theme 1853 companies write about · 5 as a headwind · 3 as a tailwind
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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.」

    前四半期から適用した時価算定会計基準の適用指針及び経過的取扱いを継続して適用しており、四半期連結財務諸表への影響はないとしている。
  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.」

    前四半期から適用した時価算定会計基準の適用指針及び経過的取扱いを継続して適用しており、四半期連結財務諸表への影響はないとしている。
  3. FY2023-Q1AchievedAnnual 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.」

    2023年12月期の期首から適用予定としていた時価算定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た。財務諸表への影響はないとしている。
  4. FY2022First statedAnnual report

    「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号　2021年６月17日）」

    投資信託及び組合等への出資に関する時価算定・注記の適用指針について、2023年12月期の期首から適用予定であり、財務諸表への影響はないと記載している。
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Preparation for Applying the Implementation Guidance on Fair Value Measurement in 2023 | Artra Group Corporation (6029) | Komori