Komori
Morozoff Limited (2217) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20232022: 320222023: 12023
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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. FY2023RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」

    The company has reconfirmed for the full fiscal year that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the consolidated fiscal year and will apply the new accounting policy prospectively.
  2. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    The company has reconfirmed that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policy prospectively.
  3. FY2023-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」

    The company has reconfirmed that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policy prospectively. It states that there is no impact on the financial statements.
  4. FY2023-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 has, for the first time, stated that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment, will apply the new accounting policy prospectively.
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