Scheduled Application of the Fair Value Measurement, Accounting Policy Disclosure, and Accounting Estimates Disclosure Standards
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
24 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 consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」
The company has applied the fair-value measurement standards and continues to disclose financial instruments by fair-value level. - 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 consolidated accounting period. 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 will be applied prospectively.」
The company is reconfirming its accounting policy of applying the fair-value measurement standards from the beginning of the first quarter. - FY2022-Q1AdvancedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other standards have been applied from the beginning of the current first-quarter consolidated accounting period. 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards are being applied prospectively.」
The company applied the fair-value measurement 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 was no impact on the consolidated financial statements. - FY2020First statedAnnual report
「Scheduled adoption dates for the Accounting Standard for Fair Value Measurement and related standards The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Errors and the Accounting Standard for Disclosure of Accounting Estimates are scheduled to be applied from the year-end of the fiscal year ending March 2021.」
The company plans to apply the fair-value measurement standards from the beginning of the fiscal year ending March 2022, and the accounting-policy disclosure and accounting-estimate disclosure standards from the end of the fiscal year ending March 2021.