Komori
nms Holdings (2162) · PolicyRestated

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

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1901 companies write about · 5 as a headwind · 3 as a tailwind

138 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 1942 threads.
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  1. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application 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.
  2. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application 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-Q1First statedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The company applied the accounting standard for fair value measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.
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