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Mitsui O.S.K.Lines (9104) · PolicyRestated

Application of the Fair Value Measurement Accounting Standard

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 320222023: 12023
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Preparations for the adoption of accounting standards for fair value measurementA theme 2029 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policy prescribed by the implementation guidance. This had no impact on the quarterly consolidated financial statements.」

    Reconfirmed that the implementation guidance for the accounting standard for fair value measurement was applied prospectively from the first quarter and that there was no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policy prescribed by the implementation guidance. This had no impact on the quarterly consolidated financial statements.」

    Reconfirmed that the implementation guidance for the accounting standard for fair value measurement was applied prospectively from the first quarter and that there was no impact on the financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy prescribed by the implementation guidance was applied prospectively. This had no impact on the quarterly consolidated financial statements.」

    Applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the current quarter and applied the new accounting policy prospectively. There was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    Reconfirmed that the accounting standards for fair value measurement and related standards have been applied prospectively from the first quarter and that they have had no impact on the financial statements.
  5. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    Reconfirmed that the accounting standards for fair value measurement and related standards have been applied prospectively from the first quarter and that they have had no impact on the financial statements.
  6. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied 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, the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」

    Applied the accounting standards for fair value measurement and related standards prospectively from the beginning of the current quarter. Stated that there was no impact on the quarterly consolidated financial statements.
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Mitsui O.S.K.Lines's next results are scheduled for 2026-11-09. Read the earnings preview
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