Komori
Hennge K.K. (4475) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

6entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q12022: 420222023: 22023
Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1870 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 1911 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」

    The company has continued to apply the implementation guidance for the Fair Value Measurement Standard adopted from the first quarter, and there is no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1AdvancedAnnual report

    「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」

    The company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the current quarter and stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards were applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」

    The company continued to apply the Fair Value Measurement Standard and related standards for the full fiscal year and stated that there was no impact on the consolidated financial statements.
  4. 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 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 (ASBJ Statement No. 10, 4 July 2019), it decided to apply prospectively the new accounting policy prescribed by the Fair Value Measurement Standard and related standards.」

    The Fair Value Measurement Standard and related standards adopted from the first quarter continued to be applied, with no impact on the quarterly consolidated financial statements.
  5. 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 Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply prospectively the new accounting policy prescribed by the Fair Value Measurement Standard and related standards.」

    The accounting standards for fair value measurement and related standards applied from the first quarter continue to be applied, and it is stated that there is no impact on the quarterly consolidated financial statements.
  6. 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 other relevant standards from the beginning of the first quarter of the current 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 other relevant standards.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year and applied the new accounting policy prospectively. It 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
Hennge K.K.'s next results are scheduled for 2026-11-05. Read the earnings preview
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 | HENNGE K.K. (4475) | Komori