Komori
Techno Mathematical (3787) · FactAchieved

Application of the Fair Value Measurement Accounting Standards with No Impact on the Financial Statements

First written in FY2022-Q1. 2 of 5 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2022 – FY2023-Q12021: 220212022: 32022
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
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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.
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  1. FY2023-Q1AchievedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) 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 Implementation Guidance on the Fair Value Measurement Standard, the company decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This had no impact on the quarterly financial statements.」

    The company applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter of the current fiscal year and states that it had no impact on the quarterly financial statements.
  2. FY2022AdvancedAnnual report

    「The company is currently assessing the impact on the financial statements of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement.」

    In addition to having applied the Fair Value Measurement Standard and related standards with no impact, the company plans to apply the amended implementation guidance from the beginning of the fiscal year ending March 2023 and is assessing the amount of its impact.
  3. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no impact on the quarterly financial statements.」

    The company has already applied the Fair Value Measurement Standard and related standards and states that they had no impact on the quarterly financial statements.
  4. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no impact on the quarterly financial statements.」

    The company has already applied the Fair Value Measurement Standard and related standards and states that they had no impact on the quarterly financial statements.
  5. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no impact on the quarterly financial statements.」

    The company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the current fiscal year and states that they had no impact on the quarterly financial statements.
Moved together

"Further Improvement in the Profit and Loss Position and Return to Profitability" moved the same way as this thread, in the same document, in 2 of its 5 moves.

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  3. 2Expanding Application-Specific Adoption of Low-Latency Compact Transmission Equipment2×

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