Komori
Gyet (7603) · PolicyRestated

Adoption of Accounting Standards on Fair Value Measurement

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q1.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2024-Q12022: 220222023: 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. FY2024-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 Guidance) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year, with no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Company applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period」

    The company continues to apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current fiscal year.
  3. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards have been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current fiscal year. There were no financial instruments measured at fair value as the carrying amounts on the quarterly balance sheet, and there was no impact on the financial statements.
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 Gyet 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 | Gyet Co.,Ltd. (7603) | Komori