Komori
System Research (3771) · FactRestated

Adoption of Accounting Standards for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 12022
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Preparations for the adoption of accounting standards for fair value measurementA theme 1932 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2022RestatedAnnual report

    「The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no effect on the consolidated financial statements.」

    The company continues to apply the Fair Value Measurement Accounting Standard and related standards, and states that there was no impact on the consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company adopted the fair value measurement accounting standards and related standards from the beginning of the first quarter of FY2022 and continues to explain that they had no effect on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no effect on the quarterly consolidated financial statements.」

    The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of FY2022. It states that applying the new accounting policies had no effect on the quarterly consolidated financial statements.
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System Research's next results are scheduled for 2026-10-28. Read the earnings preview
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