Komori
Hobonichi (3560) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q2.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q22022: 120222023: 22023
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-Q2RestatedAnnual 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 Implementation Guidance”) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company has applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly financial statements.」

    The company continues to apply the accounting policies based on the Fair Value Measurement Implementation Guidance and states that there was no impact on the quarterly financial statements.
  2. 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 Implementation Guidance”) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company has applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly financial statements.」

    The company continues to apply the accounting policies based on the Fair Value Measurement Implementation Guidance and states that there was no impact on the quarterly financial statements.
  3. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current 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 has applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There was no impact on the quarterly financial statements.」

    The company applied the Fair Value Measurement Standard and other standards prospectively from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly 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
Hobonichi's next results are scheduled for 2026-10-14. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Application of the Accounting Standard for Fair Value Measurement | Hobonichi Co.,Ltd. (3560) | Komori