Planned application in the fiscal year ending September 2022 of accounting standards for fair value measurement, financial instruments, and other areas
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
24 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
Application of the accounting standards on fair value measurement and related standards continued in the full-year period, with no impact on the consolidated financial statements. - 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.」
The Accounting Standard for Fair Value Measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - 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.」
Application of the accounting standards on fair value measurement and related standards has continued. There is stated to be no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) 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 that standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standard and related standards prospectively.」
The Company states that it actually applied the accounting standards on fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending September 2022, from the beginning of the first-quarter consolidated accounting period of the current fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and the Guidance on Applying the Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The planned application of the accounting standards relating to fair value measurement and other matters from the beginning of the fiscal year ending September 2022 has continued. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Guidance on Applying the Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The Company states that it plans to apply the standards on fair value measurement, inventories, financial instruments and disclosure of the fair value of financial instruments, among others, from the beginning of the fiscal year ending September 2022, and that the amount of the impact is under evaluation.