Planned Adoption of Standards on Fair Value Measurement, Accounting Estimate Disclosures, and Accounting Policy Disclosures
First written in FY2021. 3 of 8 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and applied prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance. The company notes that this had no impact on the financial statements for the current fiscal year.」
The company reiterated that it adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and that it had no impact on the financial statements. - FY2024-Q3RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the company applied prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance. As a result, there was no impact on the quarterly financial statements.」
The company reiterated that it adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the fiscal year and that it had no impact on the quarterly financial statements. - FY2024-Q1AchievedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the current first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. As a result, there was no impact on the quarterly financial statements.」
The company adopted the previously scheduled Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current first quarter of the fiscal year, and stated that it had no impact on the quarterly financial statements. - FY2023Planned adoption of the new implementation guidance following the fair value measurement standardsAnnual report
「Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) (2) Planned adoption date The guidance will be applied from the beginning of the fiscal year ending February 2024.」
Although the company adopted the Accounting Standard for Fair Value Measurement and related standards, it disclosed that the revised implementation guidance for the standard is scheduled to be adopted from the beginning of the fiscal year ending February 2024. - FY2023-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and other applicable standards from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly financial statements.」
The company has reiterated that it applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter accounting period and that there is no impact on the quarterly financial statements. - FY2023-Q1AchievedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The company notes that this has no impact on the quarterly consolidated financial statements.」
The company adopted the previously scheduled Accounting Standard for Fair Value Measurement and related standards from the beginning of the current first quarter of the consolidated fiscal year, and stated that they had no impact on the quarterly consolidated financial statements. - FY2022Application of the Accounting Estimates Disclosure StandardAnnual report
「The company applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standards Board of Japan Statement No. 31, 31 March 2020) to the consolidated financial statements for the end of the current consolidated fiscal year, and included "Significant accounting estimates" in those statements.」
The company adopted the previously scheduled accounting standard for disclosure of accounting estimates in the consolidated financial statements for the end of the current consolidated fiscal year. The standards concerning fair value measurement remain scheduled for adoption from the beginning of the fiscal year ending February 2023. - FY2021First statedAnnual report
「Planned adoption date for the Accounting Standard for Fair Value Measurement and related standards The standards will be applied from the beginning of the fiscal year ending February 2023. Accounting Standard for Disclosure of Accounting Estimates The standard will be applied from the end of the fiscal year ending February 2022. Accounting Standard for Disclosure of Accounting Policies, Changes in Accounting Estimates and Corrections of Errors The standard will be applied from the end of the fiscal year ending February 2022.」
The company stated that the new accounting standards concerning fair value measurement, disclosure of accounting estimates and disclosure of accounting policies were scheduled to be adopted from the end of the fiscal year ending February 2022 or the beginning of the fiscal year ending February 2023.