Komori
Prored Partners (7034) · PolicyRestated

Adoption of Guidance on Accounting Standards for Fair Value Measurement

First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1 – FY20232023: 120232024: 12024
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  1. FY2023RestatedAnnual 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。以下「時価算定会計基準適用指針」という。)を当事業年度の期首から適用し、時価算定会計基準適用指針第27-2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、これによる財務諸表に与える影響はありません。」

    時価算定会計基準適用指針の適用と、財務諸表への影響がないことを再掲。
  2. FY2023-Q1First statedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the current first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    時価算定会計基準適用指針を当第1四半期連結会計期間の期首から適用。新たな会計方針を将来にわたって適用し、四半期連結財務諸表への影響はないと記載。
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