Komori
Como (2224) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

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

    「We 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 decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」

    時価算定会計基準等の適用を継続して開示し、適用による影響はないとしている。
  2. FY2022-Q2RestatedAnnual report

    「We 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 decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」

    時価算定会計基準等の適用を継続して開示しており、適用による影響はないとしている。
  3. FY2022-Q1First statedAnnual report

    「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the Company applied the new accounting policies prescribed by the fair-value measurement standards prospectively. There was no impact.」

    時価の算定に関する会計基準等を当第1四半期連結会計期間の期首から適用したことを初めて開示している。適用による影響はないとしている。
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Como's next results are scheduled for 2026-11-10. Read the earnings preview
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