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Azuma Shipping (9380) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 420222023: 12023
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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 and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The implementation guidance on the accounting standard for fair value measurement continues to be applied, and the Company states that there is no impact on the quarterly consolidated 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 and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The implementation guidance on the accounting standard for fair value measurement continues to be applied, and the Company states that there is no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1Additional adoption of the implementation guidanceAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and states that there is no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the consolidated financial statements.」

    The fair value measurement accounting standards continue to be applied, with no impact on the consolidated financial statements.
  5. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards continue to be applied. The Company states that there is no impact on the quarterly consolidated financial statements.
  7. FY2022-Q1First statedAnnual report

    「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company states that it adopted a new accounting policy under which the accounting standards for fair value measurement and related standards would be applied from the beginning of the first quarter of the current consolidated fiscal year.
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