Komori
Sanki Engineering (1961) · InitiativeRestated

Adoption of Accounting Standards 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 1884 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 Company applied the fair value measurement accounting standards and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」

    時価算定会計基準等を通期で継続適用し、金融商品の時価レベル別開示を追加した。財務諸表への影響はないとしている。
  2. 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 and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements.
  3. 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 and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」

    2021年4月1日から時価の算定に関する会計基準等を将来にわたり適用した。四半期連結財務諸表への影響はないと説明している。
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