Preparing for the Application of New Accounting Standards, Including Fair Value Measurement and Disclosures of Accounting Estimates
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the financial statements.」
The company continues to disclose that it has applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the current fiscal year. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company continues to disclose that it has applied the accounting standards on fair value measurement and related matters from the beginning of the first quarter. - FY2022-Q2RestatedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly financial statements.」
The company continues to disclose that it has applied the accounting standards on fair value measurement and related matters from the beginning of the first quarter, and states that there was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly financial statements.」
The company actually adopted the accounting standards on fair value measurement and related matters from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly financial statements. - FY2021AdvancedAnnual report
「The company adopted the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) from the end of the current fiscal year and discloses significant accounting estimates in its financial statements.」
The company actually adopted the Accounting Standard for Disclosure of Accounting Estimates from the end of the current fiscal year and began disclosing significant estimates. - FY2020First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Fair Value Measurement and other standards The standards will be adopted from the beginning of the fiscal year ending June 2022. The impact of adopting the Accounting Standard for Fair Value Measurement and other standards on the financial statements has not yet been determined.」
Separately from the revenue recognition standard, the company plans to adopt the accounting standards on fair value measurement and related matters from the beginning of the fiscal year ending June 2022. It also plans to adopt the accounting standards on disclosures of accounting estimates and related matters from the end of the fiscal year ending June 2021.