Komori
Toyo Suisan (2875) · PolicyRestated

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
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Preparations for the adoption of accounting standards for fair value measurementA theme 2015 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2022RestatedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we have applied prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」

    The fair value measurement accounting standards and related guidance applied from the beginning of FY2022 continued to be applied in the annual financial statements, and the company stated that there was no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「We have 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 will apply the new accounting policies prescribed by these standards prospectively. The application of these standards has no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「We have 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 will apply the new accounting policies prescribed by these standards prospectively. The application of these standards has no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「We have 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 will apply the new accounting policies prescribed by these standards prospectively. The application of these standards has no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards and related guidance were applied from the beginning of the fiscal year, and the new accounting policies were applied prospectively. The company stated that there was no impact on the quarterly consolidated financial statements.
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Toyo Suisan's next results are scheduled for 2026-11-04. Read the earnings preview
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