Planned Adoption of New Accounting Standards, Including Fair Value Measurement and Disclosures of Accounting Estimates
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
It was reconfirmed that the accounting standard for fair value measurement applied from the beginning of the first quarter had no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
It was reconfirmed that the accounting standard for fair value measurement applied from the beginning of the first quarter had no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 accounting standard for fair value measurement, which was scheduled to be applied from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter of the current fiscal year. - FY2021AdvancedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end of the current consolidated fiscal year and included notes on significant accounting estimates in the consolidated financial statements.」
The accounting standard on the disclosure of accounting estimates was applied from the end of the current fiscal year, and notes on significant accounting estimates were disclosed. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The Accounting Standard for Disclosure of Accounting Estimates and the Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Error Corrections are scheduled to be applied from the fiscal year-end of the fiscal year ending March 2021.」
In addition to the revenue recognition standard, the planned adoption dates for new standards covering fair value measurement, disclosures of accounting estimates and disclosures of accounting policies were provided.