Komori
Pharma Foods International (2929) · PolicyRestated

Application of the Accounting Standards for Fair Value Measurement

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
Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 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 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the current first quarter consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard Implementation Guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and states that there was no impact on the financial statements.
  2. FY2022-Q2RestatedAnnual 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 and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    The company continues to report no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current first quarter consolidated accounting period, and the new accounting policies prescribed by these standards are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards and related standards were applied from the beginning of the period, with no impact on the quarterly consolidated 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 Pharma Foods International yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Application of the Accounting Standards for Fair Value Measurement | Pharma Foods International Co.,Ltd. (2929) | Komori