Komori
Fukuda Denshi (6960) · InitiativeRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 6 of 8 entries say "Restated". Latest entry: FY2023.

8entries
3years
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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 220212022: 420222023: 22023
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Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1886 threads.
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the consolidated financial statements.」

    The company has reconfirmed the application of the Implementation Guidance on the Fair Value Measurement Accounting Standard and the absence of any impact on the financial statements.
  2. FY2023-Q3RestatedAnnual 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 Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company has reconfirmed the application of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the prospective application of the new accounting policies, and the absence of any impact on the financial statements.
  3. FY2023-Q2RestatedAnnual 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 Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company is reaffirming that it applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the consolidated fiscal period and that there is no impact on the financial statements.
  4. FY2023-Q1Additional adoption of the implementation guidanceAnnual 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 Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and states that there is no impact on the financial statements.
  5. FY2022RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This has had no impact on the consolidated financial statements.」

    The company has reconfirmed the application of the Accounting Standard for Fair Value Measurement and related standards, the prospective application of the new accounting policies, and the absence of any impact on the financial statements.
  6. FY2022-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has reconfirmed the application of the Accounting Standard for Fair Value Measurement and related standards, the prospective application of the new accounting policies, and the absence of any impact on the financial statements.
  7. FY2022-Q2RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has reconfirmed its application of the Accounting Standard for Fair Value Measurement and related standards, its prospective application of the new accounting policies, and the absence of any impact on the financial statements.
  8. FY2022-Q1First statedAnnual 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 other standards from the beginning of the first quarter of the current consolidated 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 will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements.
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Fukuda Denshi's next results are scheduled for 2026-10-30. Read the earnings preview
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