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Japan Petroleum Exploration (1662) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 12022
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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

139 other companies' latest entry also says "Restated".

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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. FY2022RestatedAnnual report

    「The Company applied the fair value measurement accounting standards and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」

    Reaffirmed its policy of applying the fair value measurement accounting standards and other standards prospectively, and that they had no impact on the financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the fair value measurement accounting standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    Reaffirmed its policy of applying the fair value measurement accounting standards and other standards prospectively, and that they had no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the fair value measurement accounting standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    Disclosed that it applied the fair value measurement accounting standards and other standards from 1 April 2021 and would apply the new fair value measurement accounting policies prospectively.
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Adoption of the Accounting Standard for Fair Value Measurement | Japan Petroleum Exploration Co.,Ltd. (1662) | Komori