Planned Application of Accounting Standards Including Fair Value Measurement and Disclosures of Accounting Estimates
First written in FY2020. 1 of 4 entries say "Advanced", first in FY2021. Latest entry: FY2022.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively. The application has no impact on the financial statements.」
The company disclosed that it applied the Fair Value Measurement Standard and related standards from the beginning of the current fiscal year and that there is no impact on the financial statements. - 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 Standard”) and related standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application has no impact on the quarterly financial statements.」
The company applied the Fair Value Measurement Standard and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. It states that there is no impact on the quarterly financial statements. - FY2021AdvancedAnnual report
「The company has applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standards Board of Japan Statement No. 31, 31 March 2020) to the financial statements for the year-end of the current fiscal year and included notes on significant accounting estimates in the financial statements.」
The company applied the Accounting Standard for Disclosure of Accounting Estimates from the end of the current fiscal year and included notes on significant estimates. - FY2020First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Fair Value Measurement and related standards: scheduled for adoption from the beginning of the fiscal year ending March 2022. ・(2) Scheduled adoption date for the Accounting Standard for Disclosure of Accounting Estimates: scheduled for adoption from the end of the fiscal year ending March 2021. ・(2) Scheduled adoption date for the Accounting Standard for Disclosure of Accounting Policies, Changes in Accounting Estimates and Errors: scheduled for adoption from the end of the fiscal year ending March 2021.」
In addition to the revenue recognition standard, the company has newly disclosed the scheduled adoption of standards concerning fair value measurement, disclosure of accounting estimates and disclosure of accounting policies.