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Idemitsu Kosan (5019) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 320222023: 12023
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Preparations for the adoption of accounting standards for fair value measurementA theme 1901 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

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

    The application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement continued, and the company reconfirmed that there was no impact on the consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

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

    The application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement continued, and the company reconfirmed that there was no impact on the consolidated financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Accounting Standard for Fair Value Measurement, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the consolidated financial statements.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarter, clarifying the phase-in of the new accounting policies. The company stated that there was no impact on the consolidated financial statements.
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the consolidated financial statements.」

    The Company continued applying the Accounting Standard for Fair Value Measurement and other standards, reaffirming that there was no impact on the consolidated financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement 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 the Accounting Standard for Fair Value Measurement and other standards prospectively.」

    The application of the Accounting Standard for Fair Value Measurement and other standards was reconfirmed, with no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other 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 the Accounting Standard for Fair Value Measurement 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 the Accounting Standard for Fair Value Measurement and other standards prospectively.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter. The company stated that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | Idemitsu Kosan Co.,Ltd. (5019) | Komori