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Arbeit-Times (2341) · InitiativeRestated

Adoption of Accounting Standards for Fair Value Measurement

First written in FY2021. 3 of 7 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021 – FY2022AchievedFY2023-Q1RestatedFY2023-Q3 – FY2023AchievedFY2024-Q12021: 120212022: 220222023: 320232024: 1
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. FY2024-Q3RestatedAnnual report

    「Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") has been adopted from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies specified in the Fair Value Measurement Guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」

    It was reconfirmed that the Fair Value Measurement Guidance was adopted from the beginning of the first quarter of the current consolidated accounting period, with no impact on the financial statements.
  2. FY2024-Q1AchievedAnnual report

    「Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") has been adopted from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies specified in the Fair Value Measurement Guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」

    The Fair Value Measurement Guidance, which had been scheduled for adoption from the beginning of the fiscal year ending February 2024, was adopted from the beginning of the first quarter of the current consolidated accounting period. It was stated that there was no impact on the financial statements.
  3. FY2023Added the planned application of the implementation guidanceAnnual report

    「Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) (2) Scheduled date of adoption The guidance is scheduled to be adopted from the beginning of the fiscal year ending February 2024.」

    It was stated that, following adoption of the Fair Value Measurement Standard, the new implementation guidance would be adopted from the beginning of the fiscal year ending February 2024, with the impact still under assessment.
  4. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard"), etc. were adopted from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment specified 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 new accounting policies specified in the Fair Value Measurement Standard, etc. have been applied prospectively. As a result, there was no impact on the quarterly consolidated financial statements.」

    It was reconfirmed that the Fair Value Measurement Standard, etc. were adopted from the beginning of the first quarter of the current consolidated accounting period, with no impact on the quarterly consolidated financial statements.
  5. FY2023-Q1AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ 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 consolidated 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. As a result, there was no impact on the quarterly consolidated financial statements.」

    It was stated that the Accounting Standard for Fair Value Measurement, etc., scheduled for adoption from the beginning of the fiscal year ending February 2023, was adopted from the beginning of the first quarter of the current consolidated accounting period, with no impact on the financial statements.
  6. FY2022RestatedAnnual report

    「(2) Scheduled date of adoption: The standards will be adopted from the beginning of the fiscal year ending February 2023.」

    It was reconfirmed that the Accounting Standard for Fair Value Measurement, etc. would be adopted from the beginning of the fiscal year ending February 2023.
  7. FY2021First statedAnnual report

    「Scheduled date of adoption of the Accounting Standard for Fair Value Measurement, etc.: The standards will be adopted from the beginning of the fiscal year ending February 2023.」

    It was newly stated that the Accounting Standard for Fair Value Measurement, etc. would be adopted from the beginning of the fiscal year ending February 2023. The amount of the impact on the consolidated financial statements was stated as undetermined at this time.
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Adoption of Accounting Standards for Fair Value Measurement | ARBEIT-TIMES CO.,LTD. (2341) | Komori