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Japan Process Development (9651) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 320222023: 32023
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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 1886 threads.
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the consolidated financial statements.」

    The company applied the implementation guidance on the Fair Value Measurement Accounting Standard from the beginning of the current consolidated fiscal year and stated that there was no effect on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」

    The company applied the implementation guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated fiscal year and continues to apply the new accounting policies. It stated that there was no effect on the financial statements.
  3. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」

    The company applied the implementation guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated fiscal year and continues to apply the new accounting policies. It stated that there was no effect on the financial statements.
  4. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」

    The company applied the implementation guidance on the Fair Value Measurement Accounting Standard from the beginning of the current quarter and has applied the new accounting policies prospectively. It stated that there was no effect on the financial statements.
  5. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that 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 the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, as well as the new accounting policies, from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no effect on the financial statements.
  6. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that 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 the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, as well as the new accounting policies, from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no effect on the financial statements.
  7. FY2022-Q1First statedAnnual report

    「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards have been 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 standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The application has no impact on the quarterly consolidated financial statements.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prospectively. It stated that there was no effect on the financial statements.
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