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IDEA Consultants (9768) · InitiativeRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232022: 220222023: 120232024: 12024
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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. FY2023RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply prospectively the new accounting policy prescribed by the guidance. This has no impact on the consolidated financial statements.」

    Reiterated that the implementation guidance on the accounting standards for fair value measurement was applied from the beginning of the fiscal year and that there was no impact on the financial statements.
  2. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning 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 other standards were applied prospectively. There was no impact on the consolidated financial statements.」

    Reiterated that the accounting standards for fair value measurement and other standards were applied from the beginning of the fiscal year and that there was no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter consolidated accounting period. 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 other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    Reiterated that the accounting standards for fair value measurement and other standards were applied from the beginning of the first quarter accounting period and that there was no impact on the financial statements.
  4. FY2022-Q1First statedAnnual report

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

    Applied the accounting standards for fair value measurement and other standards from the beginning of the first quarter consolidated accounting period. Stated that there was no impact on the financial statements.
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