Komori
Tomoegawa (3878) · PolicyRestated

Adoption of the Fair Value Measurement Standard and Related Guidance

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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Preparation for the adoption of accounting standards for fair-value measurementA theme 2183 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Company continues to apply the accounting standards for fair value measurement and related standards, and states that there is no impact on the financial statements.
  2. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards continue to be applied. The Company states that there is no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1First statedAnnual report

    「We have applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company adopted the new accounting standards for fair value measurement and related standards from 1 April 2021. It stated that there was no impact on the quarterly consolidated financial statements.
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