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Musashi Seimitsu Industry (7220) · PolicyRestated

Adoption of the Fair Value Measurement Standard and Related Guidance

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q12021: 120212022: 22022
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Preparation for the adoption of accounting standards for fair-value measurementA theme 2183 companies write about · 6 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 2223 threads.
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  1. FY2023-Q1RestatedAnnual 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 consolidated 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. There was no impact on the quarterly consolidated financial statements.」

    The company applied the implementation guidance for the fair value measurement standards from the beginning of the first quarter of the current consolidated fiscal year and states that it had no impact on the financial statements.
  2. FY2022RestatedAnnual report

    「The company decided to apply prospectively the new accounting policies prescribed by the fair value measurement standards and related guidance. The impact on the consolidated financial statements is immaterial.」

    The company continues to apply the fair value measurement standards and related guidance in its annual financial reporting and states that their impact on the financial statements is immaterial.
  3. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement 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 standards prospectively. The impact on the quarterly consolidated financial statements was immaterial.」

    The company has applied the fair value measurement standards and related guidance prospectively from the beginning of the first quarter of the current consolidated fiscal year. The impact on the financial statements is described as immaterial.
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