Application of New Accounting Standards for Fair Value Measurement and Disclosure 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
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
第１四半期連結会計期間の期首から適用した時価算定会計基準等について、適用後の会計方針を再掲している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
2022年３月期首から適用した時価算定会計基準等について、当第２四半期報告書でも適用後の会計方針を再掲している。 - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, 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 under 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 the standard prospectively.」
2022年３月期首からの適用予定であった時価算定会計基準等を、当第１四半期連結会計期間の期首から実際に適用した。市場価格のある株式の評価方法も期末日の市場価格に基づく方法へ変更した。 - 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.」
2021年3月期末から会計上の見積りの開示に関する会計基準を適用し、重要な会計上の見積りに関する注記を実際に開示した。 - FY2020First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates will be applied from the end of the fiscal year ending March 2021. The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The Company first disclosed plans to apply the accounting standard for disclosure of accounting estimates from the fiscal year ending March 2021 and the fair-value measurement standards from the fiscal year ending March 2022.