Komori
Sg Holdings (9143) · FactRestated

Application of the Fair Value Measurement Accounting Standard

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.

5entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q12021: 220212022: 220222023: 12023
Same theme, other companies
Preparation for Adoption of the Accounting Standard for Fair Value MeasurementA theme 2107 companies write about · 6 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 2151 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the first quarter of the consolidated fiscal year and applied the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard prospectively. The impact on the quarterly consolidated financial statements is immaterial.」

    The Company has continued to disclose the Implementation Guidance on the Fair Value Measurement Accounting Standard and that its impact on the financial statements is immaterial.
  2. FY2023-Q1AdvancedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the current first quarter of the first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, began applying the new accounting policies prescribed by the Implementation Guidance prospectively.」

    The Company applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the current first quarter and applied the new accounting policies prospectively.
  3. FY2022-Q3RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the first quarter of the first quarter of the consolidated fiscal year, and, 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), began applying the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Company has continued to disclose its policy for applying the Fair Value Measurement Accounting Standard and other relevant standards and that there is no impact on the financial statements.
  4. FY2022-Q2RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the first quarter of the first quarter of the consolidated fiscal year, and, 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), began applying the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」

    The Company has continued to disclose its policy for applying the Fair Value Measurement Accounting Standard and other relevant standards, and the impact on the quarterly consolidated financial statements is considered nil.
  5. FY2022-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the current first quarter of the consolidated fiscal year, and, 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), began applying the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」

    The Company applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the current quarter and has applied the new accounting policies prospectively. The impact on the financial statements is considered nil.
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
Sg Holdings's next results are scheduled for 2026-11-06. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.