Komori
Nippon Kodoshi (3891) · InitiativeDropped

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2025.

3entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY20252021: 120212022: 120222023: 020232024: 020242025: 12025
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1954 companies write about · 6 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 1996 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025DroppedAnnual report
    Application of the Fair Value Measurement Standard and related standards had been completed in prior fiscal years and was not restated as a standalone accounting policy in this filing.
  2. 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 of the consolidated 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 prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. This change had no impact.」

    The Company reconfirmed that it had applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the consolidated fiscal year, that it applies the new accounting policies prospectively, and that the change has no impact.
  3. 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 consolidated 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 prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. This change had no impact.」

    The Company disclosed for the first time that it had applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and would apply the new accounting policies prospectively. It stated that the change had no impact.
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Nippon Kodoshi's next results are scheduled for 2026-10-29. Read the earnings preview
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