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Edion (2730) · InitiativeRestated

Application of the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AdvancedFY2023-Q12021: 120212022: 120222023: 12023
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  1. FY2023RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply prospectively the new accounting policy prescribed by the guidance. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The Company applied the Fair Value Measurement Implementation Guidance from the beginning of the current fiscal year and applied the new policy prospectively. It stated that there was no impact on the financial statements.
  2. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021) from the beginning of the first quarter consolidated accounting period under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company applied the new accounting policies prescribed by the implementation guidance prospectively. The application had no impact on the quarterly consolidated financial statements.」

    The Company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter and applied the new accounting policy prospectively. It stated that there was no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the fiscal year under review. 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 will apply the new accounting policies prescribed by these standards prospectively.」

    The company applied the accounting standards for fair value measurement and related guidance from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.
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Edion's next results are scheduled for 2026-11-05. Read the earnings preview
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Application of the Accounting Standards for Fair Value Measurement | EDION Corporation (2730) | Komori