Komori
Nihon Dengi (1723) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1882 companies write about · 5 as a headwind · 3 as a tailwind

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

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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1923 threads.
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  1. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the consolidated financial statements.」

    The Company continues to apply the Fair Value Measurement Standard and related standards from the beginning of the fiscal year and to apply the new accounting policies prospectively. It states that there is no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」

    The Company continued to disclose its accounting policy of applying the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the consolidated fiscal period, stating that there would be no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continued to disclose its accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal period, stating that there would be no impact on the financial statements.
  4. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standard prospectively. This has no impact on the quarterly consolidated financial statements.」

    Applied the fair value measurement accounting standards from the beginning of the first quarter and applied the new accounting policies prospectively. States that there was no impact on the financial statements.
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Nihon Dengi's next results are scheduled for 2026-11-04. Read the earnings preview
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