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Otsuka (4768) · FactRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232022: 320222023: 320232024: 12024
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1882 companies write about · 5 as a headwind · 3 as a tailwind
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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 1923 threads.
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  1. FY2023RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements.」

    時価算定会計基準適用指針を通期の期首から適用し、連結財務諸表への影響はないとの説明を継続している。
  2. FY2023-Q3RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company continues to explain that the implementation guidance for the fair value measurement accounting standard has been applied prospectively from the first quarter, with no impact on the quarterly consolidated financial statements.
  3. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company continues to explain that the implementation guidance for the fair value measurement accounting standard has been applied prospectively from the first quarter, with no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1Application of application guidanceAnnual report

    「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用指針を2023年度第1四半期の期首から適用し、新たな会計方針を将来にわたって適用している。四半期連結財務諸表への影響はないと記載している。
  5. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を適用し、財務諸表への影響はないとの説明を継続している。
  6. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を適用し、将来にわたり新方針を適用する扱いとしつつ、四半期連結財務諸表への影響はないとの説明を継続している。
  7. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the 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 standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」

    2022年度第1四半期の期首から時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用している。四半期連結財務諸表への影響はないと記載している。
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