Komori
Mikuni (7247) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 420222023: 12023
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Preparation for the adoption of accounting standards for fair-value measurementA theme 2142 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 2181 threads.
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  1. FY2023-Q3RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company has decided to apply the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company has decided to apply the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) 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 Implementation Guidance on the Fair Value Measurement Standard, the company has decided to apply the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has applied the implementation guidance related to the Fair Value Measurement Standard from the beginning of the first quarter of the current consolidated fiscal year and states that it has had no impact on the quarterly consolidated financial statements.
  4. FY2022RestatedAnnual report

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

    The company has continued to apply the Fair Value Measurement Standard and other standards and states that they have had no impact on the consolidated financial statements for the current fiscal year.
  5. FY2022-Q3RestatedAnnual report

    「The company has applied 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 first quarter 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 has decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The Company continued to disclose the application of the accounting standards and related guidance on fair value measurement, stating that there was no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2RestatedAnnual report

    「The company has applied 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 first quarter 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 has decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The company has continued to disclose the application of the Accounting Standard for Fair Value Measurement and related standards, stating that there was no impact on the quarterly consolidated financial statements.
  7. FY2022-Q1First statedAnnual report

    「The company has applied 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 first quarter of the current 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 has decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The Company applied the Accounting Standard for Fair Value Measurement and other standards prospectively from the beginning of the current first-quarter consolidated accounting period. The Company states that there was no impact on the quarterly consolidated financial statements.
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