Komori
Dai-Ichi Cutter Kogyo K.K. (1716) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.

6entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 120212022: 320222023: 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

139 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 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the consolidated accounting period of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2, the Company decided to apply prospectively the new accounting policies prescribed by the guidance. This has had no impact on the quarterly consolidated financial statements.」

    It is disclosed that the accounting policies based on the Fair Value Measurement Implementation Guidance have continued to be applied and have had no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the consolidated accounting period of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2, the Company decided to apply prospectively the new accounting policies prescribed by the guidance. This has had no impact on the quarterly consolidated financial statements.」

    It is disclosed that the accounting policies based on the Fair Value Measurement Implementation Guidance have continued to be applied and have had no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the consolidated accounting period of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply prospectively the new accounting policies prescribed by the guidance. This has had no impact on the quarterly consolidated financial statements.」

    It is disclosed that the accounting policies based on the implementation guidance for the fair value measurement standards have continued to be applied and have had no impact on the quarterly consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the fair value measurement standards and related standards, and the absence of any impact on the quarterly consolidated financial statements, have been reconfirmed.
  5. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the fair value measurement standards and related standards, and the absence of any impact on the quarterly consolidated financial statements, have been reconfirmed.
  6. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the consolidated accounting period of the first quarter, and the new accounting policies prescribed by the fair value measurement standards have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    It is disclosed that the fair value measurement standards and related standards were applied from the beginning of the consolidated accounting period of the first quarter and had no impact on the quarterly consolidated financial statements.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Dai-Ichi Cutter Kogyo K.K. yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of the Accounting Standard for Fair Value Measurement | DAI-ICHI CUTTER KOGYO K.K. (1716) | Komori