Komori
Tyk (5363) · TargetRestated

Preparation for applying the accounting standards on fair-value measurement

First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.

5entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2020RestatedFY2022-Q2 – FY20222020: 120202021: 220212022: 22022
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. FY2022RestatedAnnual report

    「The company has 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 current consolidated fiscal year, and has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and states that there was no impact on the financial statements for the current consolidated fiscal year.
  2. FY2022-Q3RestatedAnnual report

    「The company has 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 current 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), the company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements for the cumulative third-quarter period of the current fiscal year.」

    The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and states that there was no impact on the financial statements for the cumulative third-quarter period of the current fiscal year.
  3. FY2022-Q2RestatedAnnual report

    「The company has 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 current 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), the company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and states that there was no impact on the second-quarter consolidated financial statements.
  4. FY2022-Q1AchievedAnnual report

    「The company has 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 current 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), the company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year, bringing the planned application from the fiscal year ending March 2022 into effect.
  5. FY2020First statedAnnual report

    「(2) Scheduled adoption date The standards will be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adopting the accounting standards and related guidance The impact of adopting the Accounting Standard for Fair Value Measurement and related guidance on the consolidated financial statements has not yet been determined.」

    The company indicated that it plans to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022, with the amount of the impact yet to be determined.
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 Tyk yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Preparation for applying the accounting standards on fair-value measurement | TYK CORPORATION (5363) | Komori