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Cybertrust Japan (4498) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 320222023: 12023
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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.
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  1. FY2023-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements for the cumulative third quarter consolidated period.」

    The company continued its policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively from the beginning of the first quarter, and stated that there was no impact on the financial statements for the cumulative third quarter period.
  2. FY2023-Q2RestatedAnnual report

    「The adoption had no effect on the quarterly consolidated financial statements for the cumulative second quarter.」

    The company continued its policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively from the beginning of the first quarter, and stated that there was no impact on the financial statements for the cumulative second quarter period.
  3. FY2023-Q1RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements for the cumulative first quarter consolidated period.」

    The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively from the beginning of the current quarter, and stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements for the cumulative third quarter consolidated period.」

    The company continued its policy of applying the fair value measurement standard and related standards from the beginning of the first quarter, and stated that there was no impact on the financial statements for the cumulative third quarter period.
  5. FY2022-Q2RestatedAnnual report

    「The adoption had no effect on the quarterly consolidated financial statements for the cumulative second quarter.」

    The company continued its policy of applying the fair value measurement standard and related standards from the beginning of the first quarter, and stated that there was no impact on the financial statements for the cumulative second quarter period.
  6. FY2022-Q1First statedAnnual report

    「The Company adopted 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 fiscal year under review. 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 Company will apply the new accounting policies prescribed by these standards prospectively.」

    The company applied the new fair value measurement standard and related standards prospectively from the beginning of the current quarter, and stated that there was no impact on the current quarter's consolidated financial statements.
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Cybertrust Japan's next results are scheduled for 2026-10-29. Read the earnings preview
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