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Koike-Ya (2226) · InitiativeRestated

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

First written in FY2022-Q1. 2 of 4 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q2.

4entries
3years
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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AchievedFY2022 – FY2022-Q42021: 120212022: 220222023: 12023
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".

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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 2265 threads.
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  1. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company reiterated that it applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the fiscal year and that there was no impact on the financial statements.
  2. FY2022-Q4AchievedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter and transitioned to the new accounting policies. It stated that there was no impact on the financial statements.
  3. FY2022AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards were applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and related standards were applied prospectively. There was no impact on the consolidated financial statements.」

    The company applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year and completed the transition to the new accounting policies.
  4. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards have been applied retrospectively. There was no impact on the quarterly consolidated financial statements.」

    The company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and adopted the new accounting policies. It stated that there was no impact on the quarterly consolidated financial statements.
Moved together

"Expansion of Overseas Sales Channels Centered on Taiwan and Rollout of Company-Owned Factories Overseas" moved the same way as this thread, in the same document, in 2 of its 4 moves.

22222★12345
  1. ★This thread
  2. 1Expansion of Overseas Sales Channels Centered on Taiwan and Rollout of Company-Owned Factories Overseas2×
  3. 2Development of Snacks Offering New Value and New Categories2×
  4. 3Strengthening Long-Standing Brands and Developing New Packaging and Materials2×
  5. 4Enhancing product value through research and development and creating new food experiences2×
  6. 5Improving Domestic Profitability through Capital Investment and SCM Efficiency Improvements2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Koike-Ya's next results are scheduled for 2026-11-11. Read the earnings preview
News
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