Komori
Teikoku Tsushin Kogyo (6763) · PolicyRestated

Adoption of Accounting Standards on Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

6entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 420222023: 12023
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

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    第1四半期連結会計期間の期首から適用した時価算定会計基準適用指針と、新たな会計方針を将来にわたり適用する取扱いを継続している。
  2. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    第１四半期連結会計期間の期首から適用した時価算定会計基準適用指針と、新たな会計方針を将来にわたり適用する取扱いを継続している。
  3. FY2023-Q1AdvancedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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 new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用指針を当第1四半期会計期間の期首から適用し、経過的取扱いに基づく新たな会計方針を将来にわたり適用すると記載している。財務諸表への影響はない。
  4. FY2022RestatedAnnual report

    「「時価の算定に関する会計基準」（企業会計基準第30号　2019年７月４日。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、時価算定会計基準等が定める新たな会計方針を将来にわたって適用することとしております。なお、連結財務諸表に与える影響はありません。」

    時価算定会計基準等を期首から適用し、将来にわたって新たな会計方針を適用していることを再確認している。
  5. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を期首から適用し、将来にわたって新たな会計方針を適用していることを再掲している。
  6. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    当第１四半期連結会計期間の期首から時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用している。財務諸表への影響はないと記載している。
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 Teikoku Tsushin Kogyo 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 on Fair Value Measurement | Teikoku Tsushin Kogyo Co.,Ltd. (6763) | Komori