Komori
Chudenko (1941) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ended March 2022

First written in FY2021. 5 of 8 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseAchievedFY2022-Q1RestatedFY2022-Q2 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 320212022: 420222023: 12023
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 2015 companies write about · 6 as a headwind · 3 as a tailwind

143 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 2057 threads.
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  1. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on the Fair Value Measurement Accounting Standard (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard continues to be applied from the beginning of the first-quarter consolidated accounting period. The Company states that there was no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on the Fair Value Measurement Accounting Standard (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Fair Value Measurement Accounting Standard continues to be applied from the beginning of the first-quarter consolidated accounting period. The Company states that there was no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is being applied prospectively. There is 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 current first-quarter consolidated accounting period. The Company states that the new accounting policy had no impact on the quarterly consolidated financial statements.
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and related standards continue to be applied from the beginning of FY2022. The Company states that there was no impact on the consolidated financial statements.
  5. FY2022-Q3RestatedAnnual 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 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. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and related standards continue to be applied from the beginning of the first-quarter consolidated accounting period. The Company states that there was no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2RestatedAnnual 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 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. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first-quarter consolidated accounting period and continued to be applied in the second quarter. The Company states that there was no impact on the quarterly consolidated financial statements.
  7. FY2022-Q1AchievedAnnual 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 Fair Value Measurement Accounting Standard and related standards were actually applied from the beginning of the current first-quarter consolidated accounting period, which was the beginning of the fiscal year ending March 2022. The Company states that there was no impact on the quarterly consolidated financial statements.
  8. FY2021First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was being evaluated when these consolidated financial statements were prepared.」

    The Company planned to apply the accounting standards for fair value measurement, the accounting standard for financial instruments, and others from the beginning of the fiscal year ending March 2022, and was evaluating their impact on the consolidated financial statements.
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Chudenko's next results are scheduled for 2026-10-30. Read the earnings preview
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