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m-up holdings (3661) · InitiativeRestated

Application in the Fiscal Year Ending March 2022 of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2020. 4 of 8 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY2022AchievedFY2023-Q1RestatedFY2023-Q3 – FY20232020: 120202021: 320212022: 220222023: 22023
Same theme, other companies
Preparation for the adoption of accounting standards for fair value measurementA theme 2362 companies write about · 6 as a headwind · 4 as a tailwind
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Showing 14 of the 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2406 threads.
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  1. FY2023RestatedAnnual report

    「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」

    The Company reaffirmed its application of the accounting standards for fair value measurement and the absence of any impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement”) from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, the Company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company reaffirmed its application of the accounting standards for fair value measurement and the absence of any impact on the financial statements.
  3. FY2023-Q1AchievedAnnual report

    「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, the Company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company has applied the revised implementation guidance from the beginning of the current first quarter, rather than from the fiscal year ending March 2023 as previously planned.
  4. FY2022Planned application of the revised implementation guidance from the fiscal year ending March 2023Annual report

    「Scheduled adoption date for the Implementation Guidance on Accounting Standard for Fair Value Measurement The guidance will be applied from the beginning of the fiscal year ending March 2023.」

    The Company newly disclosed plans to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023, following application of the accounting standards for fair value measurement and related standards.
  5. FY2022-Q2RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company is applying the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company applied the accounting standards for fair value measurement and related standards that had been scheduled for application from the beginning of the fiscal year ending March 2022, and disclosed that there was no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1AchievedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company is applying the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」

    The Company applied the accounting standards for fair value measurement and related standards from the beginning of the current first quarter, rather than from the beginning of the fiscal year ending March 2022 as previously planned, and disclosed that there was no impact on the financial statements.
  7. FY2021RestatedAnnual report

    「Scheduled application date for the Fair Value Measurement Standard and related standards: We will apply them from the beginning of the fiscal year ending March 2022.」

    The Company reaffirmed its plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022.
  8. FY2020First statedAnnual report

    「Scheduled application date for the Fair Value Measurement Standard and related standards: We will apply them from the beginning of the fiscal year ending March 2022.」

    The Company newly disclosed plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022.
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  1. ★This thread
  2. 1Early site expansion and an increase in the number of sites2×
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  4. 3Declining profit levels and the e-commerce business moving into the red2×
  5. 4Entry into the electronic ticketing business through integration with EMTG2×
  6. 5Electronic ticket business turns loss-making as peripheral services expand2×
  7. 6Fan club platform development and Fanpla expansion2×

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