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The Kodensha (1948) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY2022-Q32021: 120212022: 12022
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Preparing for the application of the accounting standards for fair value measurementA theme 1843 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 1884 threads.
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  1. FY2022-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」

    The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy has been applied prospectively. The company states that there is no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement and Related Standards | The Kodensha,Co.,Ltd. (1948) | Komori