Komori
Asaka Riken (5724) · InitiativeRestated

Adoption of Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q3.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2022-Q1AdvancedFY2023-Q12022: 120222023: 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 from the beginning of the first quarter of the consolidated accounting period and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the guidance, applied prospectively the new accounting policies prescribed by the guidance. The application had no impact on the quarterly consolidated financial statements.」

    The Company has continued to disclose its policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated accounting period, stating that it had no impact on the 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 Implementation Guidance”) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply prospectively the new accounting policies prescribed by the guidance. The application had no impact on the quarterly consolidated financial statements.」

    The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. The Company stated that this had no impact on the financial statements.
  3. 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 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 (ASBJ 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 standards. The application had no impact on the quarterly consolidated financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. The Company stated that this had 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
No upcoming earnings preview for Asaka Riken yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of Accounting Standards for Fair Value Measurement | Asaka Riken Co.,Ltd. (5724) | Komori