Komori
Tekken (1815) · InitiativeRestated

Preparation for applying the accounting standards on fair-value measurement

First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020AchievedFY2022-Q1RestatedFY2022-Q2 – FY2022-Q32020: 120202021: 220212022: 12022
Same theme, other companies
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. FY2022-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ 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 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 (ASBJ Statement No. 10, 4 July 2019), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. There was no impact from this application.」

    The Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year, with the explanation that there was no impact from the application continuing.
  2. FY2022-Q2RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ 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 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 (ASBJ Statement No. 10, 4 July 2019), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. There was no impact from this application.」

    The Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year, with the explanation that there was no impact from the application continuing.
  3. FY2022-Q1AchievedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ 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 (ASBJ Statement No. 10, 4 July 2019), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. There was no impact from this application.」

    The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. It is stated that there was no impact from the application.
  4. FY2020First statedAnnual report

    「The planned effective date for the Accounting Standard for Fair Value Measurement and related standards is the beginning of the fiscal year ending March 2022. The impact of applying these accounting standards on the consolidated financial statements is currently being evaluated.」

    The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact on the financial statements is being evaluated.
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