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Insource (6200) · FactRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q3AdvancedFY2022 – FY2023-Q1RestatedFY2023-Q2 – FY2023-Q32022: 320222023: 32023
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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.
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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.」

    時価算定会計基準の適用指針を将来にわたり適用し、四半期連結財務諸表への影響はないとの説明を再確認している。
  2. FY2023-Q2RestatedAnnual report

    「「時価の算定に関する会計基準の適用指針」を第１四半期連結会計期間の期首から適用し、適用指針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。」

    時価算定会計基準の適用指針を将来にわたり適用し、四半期連結財務諸表への影響はないとの説明を再確認している。
  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指針を当第1四半期の期首から適用し、新たな会計方針を将来にわたり適用している。財務諸表への影響はないとしている。
  4. FY2022AdvancedAnnual report

    「投資有価証券　その他有価証券　株式　51,291　－　－　51,291」

    時価算定会計基準の適用に関連し、上場株式の時価をレベル1として開示するなど、時価のレベルごとの内訳を通期財務諸表で開示した。
  5. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を将来にわたり適用し、四半期連結財務諸表への影響はないとの説明を再掲している。
  6. FY2022-Q1First statedAnnual 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。）等を当第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。」

    当第1四半期会計期間の期首から時価算定会計基準等を適用し、新たな会計方針を将来にわたり適用している。四半期連結財務諸表への影響はないとしている。
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  1. ★This thread
  2. 1Development of training content in new fields and using new methods, and partnerships in specialized fields2×
  3. 2Expanding into recruitment support and selective executive education through subsidiary formation and acquisitions2×
  4. 3Increase in the Number of Corporate Training Programs Delivered2×
  5. 4Expansion of the Open-Enrollment Course Business2×
  6. 5Enhancement of “Leaf” functionality and expansion of the number of contracts2×
  7. 6Separate presentation of the IT services business as its importance increases2×

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Application of the Accounting Standard for Fair Value Measurement | Insource Co.,Ltd. (6200) | Komori