Komori
Tohoku Chemical (7446) · InitiativeRestated

Accounting standards relating to fair value measurement scheduled for application in FY2022/9

First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.

6entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY20222020: 12021: 120212022: 42022
Same theme, other companies
Preparation for the adoption of accounting standards for fair value measurementA theme 2362 companies write about · 6 as a headwind · 4 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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2406 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「We adopted 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 those standards prospectively. There was no impact on the consolidated financial statements.」

    The application of the accounting standards relating to fair value measurement and the absence of any impact on the consolidated financial statements have also been confirmed in the annual report.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the current fiscal year. Under the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the accounting standards relating to fair value measurement and the statement that they have no impact on the quarterly consolidated financial statements continue to be disclosed.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the current fiscal year. Under the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the accounting standards relating to fair value measurement and the statement that they have no impact on the quarterly consolidated financial statements continue to be disclosed.
  4. FY2022-Q1AchievedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The accounting standards relating to fair value measurement and other matters that had been scheduled for application from the beginning of FY2022/9 were applied from the beginning of the first quarter of the current consolidated fiscal year. The disclosure states that there is no impact on the quarterly consolidated financial statements.
  5. FY2021RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」

    The accounting standards relating to fair value measurement and other standards are scheduled to be applied from the beginning of FY2022/9, and the impact is currently being assessed.
  6. FY2020First statedAnnual report

    「Scheduled application date for the Accounting Standard for Fair Value Measurement and other standards: application is scheduled to begin at the start of FY2022/9.」

    The accounting standards relating to fair value measurement, inventories, financial instruments and fair value disclosures for financial instruments are scheduled to be applied from the beginning of FY2022/9, and the impact is currently being assessed.
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
Tohoku Chemical's next results are scheduled for 2026-11-13. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.