Komori
Arata (2733) · FactRestated

Adoption of the Fair Value Measurement Accounting Standards

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q12021: 120212022: 22022
Same theme, other companies
Preparation for the adoption of accounting standards for fair value measurementA theme 2365 companies write about · 6 as a headwind · 4 as a tailwind
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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2410 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q1RestatedAnnual 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and has reiterated that there is no impact on the quarterly consolidated financial statements.
  2. FY2022RestatedAnnual report

    「There is no impact on the consolidated financial statements as a result.」

    The company has applied the accounting standard for fair value measurement and related standards from the beginning of the fiscal year and has reiterated that there is no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the consolidated fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards and applied the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and stated that there was no impact on the 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
No upcoming earnings preview for Arata yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.