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Sms (2175) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q22021: 22021
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 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 1911 threads.
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  1. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. The impact of applying these standards on the quarterly consolidated financial statements is immaterial.」

    The company is reaffirming the application policy and immaterial impact of the Fair Value Measurement Standard and related standards adopted from the beginning of the first-quarter consolidated accounting period.
  2. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. The impact of applying these standards on the quarterly consolidated financial statements is immaterial.」

    The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policies have been applied prospectively. The impact on the financial statements is considered immaterial.
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Sms's next results are scheduled for 2026-10-29. Read the earnings preview
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Adoption of the Accounting Standard for Fair Value Measurement | SMS CO.,LTD. (2175) | Komori