Ef-On (9514) · FactRestated
Scheduled adoption of accounting standards for fair-value measurement in FY June 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
3entries
2years
0from disclosures
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.Full recordFilings, disclosures and news, newest first
- FY2023-Q1RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
Following the application of the accounting standards for fair value measurement, the related implementation guidance was also applied from the start of the current first quarter of the consolidated fiscal year. The company states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The accounting standards for fair value measurement and related standards, which had been scheduled for application from the start of the fiscal year ending June 2022, were applied from the start of the current first quarter of the consolidated fiscal year. The company states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「(2) Scheduled adoption: The standards are scheduled to be adopted from the beginning of the fiscal year ending June 2022.」
The Company states that the accounting standards for fair value measurement and related guidance are scheduled to be adopted from the beginning of the fiscal year ending June 2022 and that the impact is under evaluation.