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Handsman (7636) · PolicyDropped

Adoption of the Fair Value Measurement Standard and Related Standards

First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20252021: 12022: 220222023: 020232024: 020242025: 12025
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 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 1911 threads.
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  1. FY2025DroppedAnnual report

    「In preparing the financial statements, the company uses estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses. However, figures based on these estimates and assumptions may differ from actual results.」

    The body of the current fiscal-year report contains no specific disclosure concerning the application of the accounting standards for fair value measurement and related standards.
  2. FY2022-Q3RestatedAnnual report

    「There is no impact on the quarterly financial statements.」

    It states that the accounting standards for fair value measurement and related standards applied from the beginning of the first quarter accounting period had no impact on the financial statements for the nine months ended the third quarter.
  3. FY2022-Q2RestatedAnnual report

    「There is no impact on the quarterly financial statements.」

    It states that the accounting standards for fair value measurement and related standards applied from the beginning of the first quarter accounting period had no impact on the financial statements for the six months ended the second quarter.
  4. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」

    The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter accounting period, and the new accounting policy is being applied prospectively. It states that there is no impact on the quarterly financial statements.
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Adoption of the Fair Value Measurement Standard and Related Standards | HANDSMAN CO.,LTD (7636) | Komori