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Japan Foundation Engineering (1914) · PolicyRestated

Adoption of the accounting standard for fair value measurement

First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023-Q2.

7entries
3years
0from disclosures
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ProgressHeldSoftenedWorseFirst statedFY2020RestatedFY2022-Q2 – FY20222020: 120202021: 220212022: 42022
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. FY2023-Q2RestatedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) was 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 Fair Value Measurement Accounting Standard Implementation Guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the first quarter, and the company states that there was no impact on the financial statements in the second quarter.
  2. FY2023-Q1AdvancedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) will be 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 Fair Value Measurement Accounting Standard Implementation Guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter of the current consolidated accounting period. The company states that applying the new accounting policies had no impact on the quarterly consolidated financial statements.
  3. FY2022RestatedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards are being applied from the beginning 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the consolidated financial statements.」

    The Company adopted the Accounting Standard for Fair Value Measurement and related standards and stated that there was no impact on the consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and related standards were applied from the first quarter, and the company states that there was no impact on the quarterly consolidated financial statements in the third quarter.
  5. FY2022-Q2RestatedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and related standards were applied from the first quarter, and the company states that there was no impact on the quarterly consolidated financial statements in the second quarter.
  6. FY2022-Q1AchievedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company applied the fair value measurement accounting standards from the beginning of the first quarter and stated that they had no impact on the quarterly consolidated financial statements.
  7. FY2020First statedAnnual report

    「Scheduled adoption date for the “Accounting Standard for Fair Value Measurement” and related standards: To be applied from the beginning of the fiscal year ending March 2022.」

    It disclosed for the first time accounting standards concerning the measurement and disclosure of the fair value of financial instruments as standards not yet adopted, with adoption scheduled from the beginning of the fiscal year ending March 2022; the amount of the impact was stated as undetermined at present.
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Adoption of the accounting standard for fair value measurement | JAPAN FOUNDATION ENGINEERING CO.,LTD. (1914) | Komori