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Azoom (3496) · InitiativeRestated

Preparing to Apply the New Revenue Recognition and Fair Value Measurement Standards

First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.

4entries
3years
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ProgressHeldSoftenedWorseAchievedFY2022-Q1RestatedFY2023-Q1 – FY2023-Q22021: 12022: 120222023: 22023
Same theme, other companies
Simultaneous application of the Revenue Recognition and Fair Value Measurement Accounting StandardsA theme 199 companies write about · 7 as a headwind · 2 as a tailwind

126 other companies' latest entry also says "Restated".

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Showing 14 of the 199 companies compared. The sentences above are computed from all 199.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements for the cumulative second quarter.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement continues to be applied, with no impact on the financial statements for the cumulative second quarter.
  2. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was adopted from the beginning of the current first quarter of the consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements for the cumulative first quarter.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement was adopted from the beginning of the current quarter, with no impact on the financial statements.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards have been adopted from the beginning of the current first quarter of the consolidated fiscal year, and the key management indicators and other figures for the cumulative first quarter reflect application of those standards.」

    The Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement and related standards were adopted effective 1 October 2021. It was disclosed that there was no impact on the financial statements.
  4. FY2021First statedAnnual report

    「Scheduled adoption date for the Accounting Standard for Revenue Recognition and other standards: adoption from the beginning of the fiscal year ending September 2022.」

    The Accounting Standard for Revenue Recognition and related standards, as well as the Accounting Standard for Fair Value Measurement and related standards, are scheduled to be adopted from the beginning of the fiscal year ending September 2022. The impact on the consolidated financial statements is being assessed.
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Preparing to Apply the New Revenue Recognition and Fair Value Measurement Standards | AZOOM CO.,LTD (3496) | Komori