Komori
Disco (6146) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.

4entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222021: 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 adopted 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 standards from the beginning of the 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」

    The company continues to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year and to apply the new accounting policy prospectively.
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting standards for fair value measurement and related standards from the beginning of the first quarter and to apply the new accounting policy prospectively. It explained that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policy of adopting the accounting standards for fair value measurement and related standards from the beginning of the first quarter. It explained that there was no impact on the quarterly consolidated financial statements.
  4. 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 Accounting Standard) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively, 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 application of these accounting standards and other requirements had no impact on the quarterly consolidated financial statements.」

    The company adopted the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policy prospectively. It explained 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
Disco's next results are scheduled for 2026-10-22. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.