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Candeal (1446) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement from the Fiscal Year Ending September 2022

First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020AdvancedFY2021 – FY2022-Q1RestatedFY2022-Q2 – FY2022-Q32020: 12021: 120212022: 32022
Same theme, other companies
Preparation for the adoption of accounting standards for fair value measurementA theme 2261 companies write about · 6 as a headwind · 3 as a tailwind

149 other companies' latest entry also says "Restated".

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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2306 threads.
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  1. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period」

    The accounting standards for fair value measurement and related standards were actually applied from the beginning of the fiscal year ending September 2022. The Company stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2021AdvancedAnnual report

    「The impact of applying the Accounting Standard for Fair Value Measurement and other standards on the consolidated financial statements was immaterial as of the preparation of these consolidated financial statements.」

    The impact on the financial statements of applying the accounting standards for fair value measurement from the beginning of the fiscal year ending September 2022 was assessed as immaterial.
  5. FY2020First statedAnnual report

    「We will apply it from the beginning of the fiscal year ending September 2022.」

    The Company planned to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards from the beginning of the fiscal year ending September 2022, and stated that the impact on the consolidated financial statements was undetermined at that time.
Moved together

"Business expansion into repair, residential environments, commercial environments and materials sales" moved the same way as this thread, in the same document, in 2 of its 5 moves.

222222★123456
  1. ★This thread
  2. 1Business expansion into repair, residential environments, commercial environments and materials sales2×
  3. 2Cumulative third-quarter sales and profit recognition2×
  4. 3Decline in new housing starts2×
  5. 4Retained earnings prioritised for growth investment and no dividends paid2×
  6. 5Expansion of antiviral and antibacterial services and the antiviral and antibacterial space business2×
  7. 6Adoption of the Revenue Recognition Standard in the Fiscal Year Ending September 20222×

★ 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.

When this could move next
Candeal's next results are scheduled for 2026-11-12. Read the earnings preview
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