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Aeon Kyushu (2653) · FactRestated

Adoption of the Fair Value Measurement Standard and Related Standards

First written in FY2023-Q1. 3 of 5 entries say "Restated". Latest entry: FY2024-Q2.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q3AdvancedFY2024-Q12022: 220222023: 32023
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2024-Q2RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」

    The Company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement.
  2. FY2024-Q1AdvancedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」

    The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year. The new accounting policy was applied prospectively, but had no impact on the financial statements.
  3. FY2023-Q3RestatedAnnual report

    「Applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first-quarter accounting period」

    The company continues to apply the fair value measurement standards and related standards.
  4. FY2023-Q2RestatedAnnual report

    「Applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first-quarter accounting period」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards, but states that they have no impact on the quarterly financial statements.
  5. FY2023-Q1First statedAnnual 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 adopted from the beginning of the first quarter of the current fiscal year,」

    The Company applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the current quarter, but states that they had no impact on the quarterly financial statements.
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