Komori
Anabuki Kosan (8928) · PolicyAdvanced

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q32021: 120212022: 22022
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-Q1AdvancedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the current first quarter. In accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively.」

    The Fair Value Measurement Guidance was applied from the beginning of the current quarter, and the new accounting policies began to be applied prospectively.
  2. FY2022-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), it will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」

    The Fair Value Measurement Standard and other standards applied from the first quarter, together with the policy of applying the new accounting policies prospectively, were reaffirmed.
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the current first quarter, and the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」

    The Fair Value Measurement Standard and other standards were applied prospectively from the beginning of the current quarter. The impact on the quarterly consolidated financial statements was considered immaterial.
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 Anabuki Kosan yet.
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 | ANABUKI KOSAN INC. (8928) | Komori