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Hosoya Pyro-Engineering (4274) · PolicyRestated

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

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 220222023: 12023
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Preparation for the adoption of accounting standards for fair value measurementA theme 2221 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 2265 threads.
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  1. FY2023RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the fiscal year, and the new accounting policies prescribed by those standards were applied prospectively. There was no impact on the financial statements.」

    The application of the Fair Value Measurement Standard and other relevant standards is being continued, with no impact on the financial statements.
  2. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the fiscal year, and the new accounting policies prescribed by those standards were applied prospectively. There was no impact on the financial statements.」

    The application of the Fair Value Measurement Standard and other relevant standards is being continued, with no impact on the financial statements.
  3. FY2022-Q3RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter accounting period and will apply the new accounting policies prescribed by those standards prospectively.」

    The application of the Fair Value Measurement Standard and other relevant standards is being continued, with no impact on the quarterly financial statements.
  4. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the current first quarter accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards will be applied prospectively. There is no impact on the quarterly financial statements.」

    The company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the current first quarter and applied the new accounting policies prospectively. There was no effect on the quarterly financial statements.
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Hosoya Pyro-Engineering's next results are scheduled for 2026-11-11. Read the earnings preview
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