Komori
Masaru (1795) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement and Related Guidance from the Fiscal Year Ended September 2022

First written in FY2020. 5 of 8 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY2022AchievedFY2023-Q12020: 12021: 120212022: 420222023: 22023
Same theme, other companies
Preparation for the adoption of accounting standards for fair-value measurementA theme 2147 companies write about · 6 as a headwind · 3 as a tailwind

148 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 2191 threads.
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  1. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter of the fiscal year, and the Company continues to state that there was no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1AchievedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard, which had been scheduled for application from the fiscal year ending September 2023, was applied from the beginning of the first quarter of the current fiscal year. The Company states that there was no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The Company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the current consolidated fiscal year and, 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, will apply prospectively the new accounting policies prescribed by these standards. As a result, there was no impact on the consolidated financial statements.」

    The Company continues to disclose the application of the Fair Value Measurement Accounting Standard and related standards and states that there was no impact on the consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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, the Company will apply prospectively the new accounting policies prescribed by these standards. There was no impact on the quarterly consolidated financial statements.」

    The Company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the fiscal year and continues to state that there was no impact on the quarterly consolidated financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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, the Company will apply prospectively the new accounting policies prescribed by these standards. There was no impact on the quarterly consolidated financial statements.」

    The Company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the fiscal year and continues to state that there was no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1AchievedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards 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 Accounting 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 will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」

    The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending September 2022, were applied from the beginning of the first quarter of the current fiscal year. The Company states that there was no impact on the quarterly consolidated financial statements.
  7. FY2021RestatedAnnual report

    「The accounting standards for fair value measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending September 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending September 2023.」

    The planned application of the accounting standards for fair value measurement and related standards continues to be disclosed. The Implementation Guidance revised in 2021 is scheduled to be applied from the beginning of the fiscal year ending September 2023.
  8. FY2020First statedAnnual report

    「The accounting standards for fair value measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending September 2022. The amount of the impact of applying these standards on the consolidated financial statements has not yet been determined.」

    The accounting standards for fair value measurement and the accounting standards for inventories and financial instruments, among others, are scheduled to be applied from the beginning of the fiscal year ending September 2022, with the amount of the impact yet to be determined.
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