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Artner (2163) · InitiativeRestated

Collecting Information on Accounting Standards Through Membership in the Financial Accounting Standards Foundation

First written in FY2019. 3 of 4 entries say "Restated". Latest entry: FY2023.

4entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019 – FY20232019: 120192020: 120202021: 020212022: 120222023: 12023
Same theme, other companies
Framework for Gathering Information on Changes in Accounting Standards and Internal ResponseA theme 25 companies write about · 0 as a headwind · 23 as a tailwind

The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.

16 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 25 companies compared. The sentences above are computed from all 25.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「To establish a system capable of appropriately understanding the content of accounting standards and responding accurately to changes in accounting standards and related matters, the company joined the Financial Accounting Standards Foundation and has worked to collect information.」

    The company has continued to collect accounting standards information through membership in the Financial Accounting Standards Foundation and maintain a system for responding to changes in the standards.
  2. FY2022RestatedAnnual report

    「To establish a system capable of appropriately understanding the content of accounting standards and responding accurately to changes in accounting standards and related matters, the company joined the Financial Accounting Standards Foundation and has worked to collect information.」

    The company has continued to collect accounting standards information through membership in the Financial Accounting Standards Foundation and maintain a system for responding to changes in the standards.
  3. FY2020RestatedAnnual report

    「To establish a system capable of appropriately understanding the content of accounting standards and responding accurately to changes in accounting standards and related matters, the company joined the Financial Accounting Standards Foundation and has worked to collect information.」

    The company has continued to collect accounting standards information through membership in the Financial Accounting Standards Foundation and maintain a system for responding to changes in the standards.
  4. FY2019First statedAnnual report

    「To establish a system capable of appropriately understanding the content of accounting standards and responding accurately to changes in accounting standards and related matters, the company joined the Financial Accounting Standards Foundation and has worked to collect information.」

    The company has disclosed for the first time that it joined the Financial Accounting Standards Foundation and collects information as part of its system for responding appropriately to changes in accounting standards.
Moved together

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

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Collecting Information on Accounting Standards Through Membership in the Financial Accounting Standards Foundation | ARTNER CO.,LTD. (2163) | Komori