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Kyoei Tanker (9130) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 420222023: 12023
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Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual 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）を当第１四半期連結会計期間の期首から適用し、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いたしました。これによる当第３四半期連結累計期間の四半期連結財務諸表に与える影響はありません。」

    時価算定会計基準適用指針を第1四半期連結会計期間の期首から継続適用し、第3四半期累計期間の財務諸表への影響がないことを再確認している。
  2. FY2023-Q2RestatedAnnual report

    「This had no impact on the quarterly consolidated financial statements for the six-month period of the current fiscal year.」

    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、第2四半期累計期間の財務諸表への影響がないことを再確認している。
  3. FY2023-Q1AdvancedAnnual 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）を当第１四半期連結会計期間の期首から適用し、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いたしました。これによる当第１四半期連結累計期間の四半期連結財務諸表に与える影響はありません。」

    時価の算定に関する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する段階に進み、財務諸表への影響はないと開示している。
  4. FY2022RestatedAnnual report

    「時価算定会計基準等を当連結会計年度の期首から適用し、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いたしました。なお、当連結会計年度の連結財務諸表に与える影響はありません。」

    時価の算定に関する会計基準等を当期首から継続適用し、当期連結財務諸表への影響はないと開示している。
  5. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement 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 Standard and related standards were applied prospectively. There was no impact on the quarterly consolidated financial statements for the first 3 quarters of the current fiscal year.」

    時価算定会計基準等を第1四半期連結会計期間の期首から継続適用し、第3四半期累計期間の四半期連結財務諸表への影響がないことを再確認している。
  6. FY2022-Q2RestatedAnnual report

    「The Company has continued applying the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative second quarter of the current consolidated fiscal year.」

    第1四半期連結会計期間の期首から適用した時価算定会計基準等を継続適用し、第2四半期連結財務諸表への影響がないことを再確認している。
  7. FY2022-Q1First statedAnnual report

    「The Company began applying the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative first quarter of the current consolidated fiscal year.」

    時価の算定に関する会計基準等を2021年4月1日の期首から適用し、新たな会計方針を将来にわたって適用している。第1四半期連結財務諸表への影響はない。
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Adoption of the Accounting Standard for Fair Value Measurement | KYOEI TANKER CO.,LTD. (9130) | Komori