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Tokai Lease (9761) · InitiativeRestated

Planned Application of the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending March 2022

First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY2022-Q3AdvancedFY2023-Q12020: 120202021: 320212022: 220222023: 12023
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Preparation for the adoption of accounting standards for fair value measurementA theme 2260 companies write about · 6 as a headwind · 3 as a tailwind
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Showing 14 of the 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2306 threads.
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  1. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") was 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 Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」

    The company reconfirms that the revised Fair Value Measurement Accounting Standard Implementation Guidance has been applied from the beginning of the fiscal year, that the new accounting policies are being applied prospectively, and that there is no impact on the financial statements.
  2. FY2023-Q1AdvancedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") was 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 Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」

    The revised Fair Value Measurement Accounting Standard Implementation Guidance dated 17 June 2021 was applied from the beginning of the first quarter of the current fiscal year, moving to the stage of applying the new accounting policy prospectively. The company states that there is no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") 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 Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There was no impact on the quarterly consolidated financial statements for the quarterly consolidated cumulative period or other periods as a result.」

    The company reconfirms that the accounting standards for fair value measurement and related standards have been applied from the beginning of the fiscal year, that the new accounting policies are being applied prospectively, and that there is no impact on the financial statements.
  4. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") 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 Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There was no impact on the quarterly consolidated financial statements for the quarterly consolidated cumulative period or other periods as a result.」

    The company reconfirms that the accounting standards for fair value measurement and related standards have been applied from the beginning of the fiscal year and that the new accounting policies are being applied prospectively. It states that there is no impact on the quarterly consolidated financial statements.
  5. FY2022-Q1AchievedAnnual report

    「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, dated 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 prescribed in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, dated 4 July 2019), the new accounting policies prescribed by these standards are being applied prospectively.」

    The planned application from the beginning of the fiscal year ending March 2022 commenced in practice. The company states that the new accounting policy is being applied prospectively and that there is no impact on the quarterly consolidated financial statements.
  6. FY2021RestatedAnnual report

    「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is being assessed as of the preparation of these financial statements.」

    The company reconfirms that the accounting standards for fair value measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and continues to assess the amount of the impact.
  7. FY2020First statedAnnual report

    「Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019), Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 4 July 2019), and Implementation Guidance on Disclosures about Fair Value of Financial Instruments (Implementation Guidance No. 19, 31 March 2020)」

    The company has newly disclosed that the accounting standards for fair value measurement and the related implementation guidance on financial instrument disclosures are scheduled to be applied from the beginning of the fiscal year ending March 2022.
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