Komori
Mito Securities (8622) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

6entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 320222023: 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. FY2023-Q3RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    We applied the implementation guidance for the Accounting Standard for Fair Value Measurement and continue to apply new accounting policies prospectively. There is no impact on the quarterly financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    We applied the implementation guidance for the Accounting Standard for Fair Value Measurement and continue to apply new accounting policies prospectively. There is no impact on the quarterly financial statements.
  3. FY2023-Q1Additional application of implementation guidance, with no impactAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」

    We applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year. New accounting policies will be applied prospectively, with no impact on the quarterly financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」

    We continue to apply the Accounting Standard for Fair Value Measurement and other standards, as well as new accounting policies applied prospectively. There is no impact on the quarterly financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」

    We continue to apply the Accounting Standard for Fair Value Measurement and other standards, as well as new accounting policies applied prospectively. There is no impact on the quarterly financial statements.
  6. FY2022-Q1First statedAnnual report

    「We have 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 accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」

    The Company adopted the fair value measurement standards from the beginning of the first quarter and is applying the new accounting policies prospectively. There is no impact on the quarterly 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
Mito Securities's next results are scheduled for 2026-10-29. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of the Accounting Standard for Fair Value Measurement | Mito Securities Co.,Ltd. (8622) | Komori