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User Local (3984) · InitiativeRestated

Adoption of the Fair Value Measurement Accounting Standard and Related Guidance

First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2022-Q12021: 220212022: 12022
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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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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter accounting period.」

    The Company continues to disclose that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first-quarter accounting period of FY2022.
  2. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current first-quarter accounting period.」

    The Company began applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first-quarter accounting period of FY2022.
  3. FY2021First statedAnnual report

    「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards The standards will be applied from the beginning of the fiscal year ending June 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending June 2023.」

    The Company first indicated that it planned to apply the Accounting Standard for Fair Value Measurement and related standards from the fiscal year ending June 2022, and the 2021 revised implementation guidance from the fiscal year ending June 2023.
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Adoption of the Fair Value Measurement Accounting Standard and Related Guidance | User Local,Inc. (3984) | Komori