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Okamura (7994) · InitiativeRestated

Adoption of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AdvancedFY2023-Q12021: 120212022: 22022
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  1. 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の記載を継続している。
  2. 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.」

    前期に適用した時価算定会計基準等に加え、その適用指針を当第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用している。財務諸表への影響はないと記載している。
  3. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」

    The group applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Fair Value Measurement Accounting Standard | OKAMURA CORPORATION (7994) | Komori