Komori
Jason (3080) · InitiativeRestated

Preparation for Applying the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.

5entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2021 – FY2022AchievedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 320222023: 1
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
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 1894 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other relevant standards from the beginning of the first quarter of the 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The standards and implementation guidance on fair value measurement have been applied, and the Company continues to explain that there was no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other relevant standards from the beginning of the first quarter of the 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The standards and implementation guidance on fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending February 2023, have been applied, and the Company continues to explain that there was no impact on the financial statements.
  3. FY2023-Q1AchievedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other relevant 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The standards and implementation guidance on fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year. The Company states that there was no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「The standards and implementation guidance on fair value measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending February 2023. The impact of applying these standards on the consolidated financial statements is undetermined at this time.」

    The standards and implementation guidance on fair value measurement are scheduled to be applied from the beginning of the fiscal year ending February 2023, and the impact is undetermined.
  5. FY2021First statedAnnual report

    「The standards and implementation guidance on fair value measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending February 2023. The impact of applying these standards on the consolidated financial statements is undetermined at this time.」

    The standards and implementation guidance on fair value measurement are scheduled to be applied from the beginning of the fiscal year ending February 2023, and the impact on the consolidated financial statements is undetermined.
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 Jason yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Preparation for Applying the Accounting Standard for Fair Value Measurement and Related Standards | JASON CO.,LTD. (3080) | Komori