Komori
Sun A.Kaken (4234) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

4entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 220212022: 22022
Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1871 companies write about · 5 as a headwind · 3 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1912 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the consolidated financial statements.」

    The policy for applying the accounting standard for fair value measurement and the absence of any impact on the consolidated financial statements were reconfirmed.
  2. FY2022-Q3RestatedAnnual report

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

    It has been reconfirmed that the Fair Value Measurement Standard and related standards will be applied from the beginning of the fiscal year and that there will be no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

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

    It has been reconfirmed that the Fair Value Measurement Standard and related standards will be applied from the beginning of the fiscal year and that there will be no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively.」

    The Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter of the fiscal year. It is stated that there was no impact on the quarterly consolidated financial statements.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Sun A.Kaken yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of the Accounting Standard for Fair Value Measurement | Sun A.Kaken Company,Limited (4234) | Komori