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Japan Oil Transportation (9074) · PolicyRestated

Adoption of the Fair Value Measurement Standard and Related Standards

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20222021: 120212022: 22022
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  1. FY2022RestatedAnnual report

    「The Company adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current consolidated 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 Standards Board of Japan Statement 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. There was no impact on the consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, and states that there was no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The Company adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement 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 consolidated 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 Standards Board of Japan Statement 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. There was no impact on the consolidated financial statements for the third quarter of the current fiscal year.」

    The Company has continued to apply the Fair Value Measurement Accounting Standard and related standards and states that there was no impact on the consolidated financial statements for the third quarter.
  3. FY2022-Q2First statedAnnual report

    「The Company adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement 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 consolidated 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 Standards Board of Japan Statement 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. There was no impact on the consolidated financial statements for the second quarter of the current fiscal year.」

    The Company adopted the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively. It states that there was no impact on the consolidated financial statements for the second quarter of the current fiscal year.
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Adoption of the Fair Value Measurement Standard and Related Standards | Japan Oil Transportation Co.,Ltd. (9074) | Komori