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Cross Cat (2307) · FactRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 12022
Same theme, other companies
Preparing for the application of the accounting standards for fair value measurementA theme 1853 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 1894 threads.
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  1. FY2022RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the consolidated financial statements.」

    The explanation that the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the fiscal year, with no impact on the consolidated financial statements, has been reconfirmed.
  2. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified 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), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The explanation that the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements, has been reiterated.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out in paragraph 19 of the 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 these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The new accounting policies will be applied prospectively, with no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | CROSS CAT CO.,LTD. (2307) | Komori