Moi (5031) · PolicyRestated
Adoption of the Fair Value Measurement Accounting Standard and Related Guidance
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023.
3entries
2years
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 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 1911 threads.Full recordFilings, disclosures and news, newest first
- FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards were applied from the beginning of the fiscal year.」
The fair value measurement standards and other relevant standards continue to be applied, and it is explained that they had no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「There is no impact on the quarterly financial statements.」
The fair value measurement standards and other relevant standards applied from the first quarter continue to be applied, and it is explained that they had no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the fair value measurement standards and other relevant standards are to be applied prospectively.」
The fair value measurement standards and other relevant standards were applied from the first quarter, and it is explained that they had no impact on the quarterly financial statements.