Komori
Nakamuraya (2204) · PolicyRestated

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

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.

5entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q12021: 220212022: 32022
Same theme, other companies
Preparation for the adoption of accounting standards for fair value measurementA theme 2221 companies write about · 6 as a headwind · 3 as a tailwind

148 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 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 2265 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q2RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    The policy for applying the implementation guidance for the accounting standard for fair value measurement, and the absence of any impact on quarterly financial statements, have continued to be confirmed.
  2. FY2023-Q1AdvancedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the current fiscal year, and it was disclosed that there was no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」

    The policy for applying the accounting standard for fair value measurement and related standards, and the absence of any impact on quarterly financial statements, have continued to be confirmed.
  4. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」

    The policy for applying the accounting standard for fair value measurement and related standards, and the absence of any impact on quarterly financial statements, have continued to be confirmed.
  5. FY2022-Q1First statedAnnual report

    「We adopted 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 will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional provisions. This adoption has no impact on the quarterly financial statements.」

    The company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the current first quarter and applied the new accounting policies prospectively. There was no effect on the quarterly financial statements.
Moved together

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

When this could move next
Nakamuraya's next results are scheduled for 2026-11-11. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.