Komori
Cota (4923) · FactRestated

Application of the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」

    The company continues to disclose the application of the accounting standards for fair value measurement and states that there is no impact on the quarterly financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」

    The company continues to disclose the application of the accounting standards for fair value measurement and states that there is no impact on the quarterly financial statements.
  3. FY2022-Q1First statedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」

    Applied the fair-value-measurement standards from the beginning of the first quarter and applies the new accounting policies prospectively. No impact on the quarterly financial statements.
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Cota's next results are scheduled for 2026-11-05. Read the earnings preview
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