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SHO-BOND Holdings (1414) · InitiativeAchieved

Adoption of Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 2 of 5 entries say "Achieved", first in FY2022. Latest entry: FY2023.

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3years
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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AchievedFY2022 – FY2023-Q1RestatedFY2023-Q22021: 120212022: 220222023: 22023
Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind

18 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.
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  1. FY2023AchievedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement … was applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement were applied prospectively. There was no impact on the consolidated financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for adoption from the previous fiscal year, was applied from the beginning of the current fiscal year, with no impact on the consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first-quarter consolidated accounting period, reaffirming the explanation that there was no impact on the quarterly financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was also applied from the beginning of the cumulative first-quarter consolidated accounting period. The Company states that there was no impact on the quarterly consolidated financial statements.
  4. FY2022AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards were applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and related standards were applied prospectively. There was no impact on the consolidated financial statements.」

    The Fair Value Measurement Standard and related standards, which had been scheduled for adoption in the previous fiscal year, were applied from the beginning of the current fiscal year, with no impact on the consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the cumulative first-quarter consolidated accounting period, and the new accounting policies were applied prospectively. The Company states that there was no impact on the quarterly consolidated financial statements.
Moved together

"¥10 billion in share repurchases over three years and a total payout ratio of at least 75%" moved the same way as this thread, in the same document, in 3 of its 5 moves.

322222★123456
  1. ★This thread
  2. 1¥10 billion in share repurchases over three years and a total payout ratio of at least 75%3×
  3. 2Strengthening the Profitability, Diversification, and Quality Assurance System of the Materials Business through Subsidiary Integration2×
  4. 3Rigorous Cost Management and Higher Productivity2×
  5. 4Quarterly Revenue and Profit Growth2×
  6. 5Repair Costs and Risk of Additional Losses Associated with Welding Defects in Bridge Fall Prevention Devices2×
  7. 6Continuation of Research and Development Activities2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Adoption of Accounting Standards for Fair Value Measurement | SHO-BOND Holdings Co.,Ltd. (1414) | Komori