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TOKAI Corp. (9729) · FactRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

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

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 320222023: 12023
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Preparation for the adoption of accounting standards for fair value measurementA theme 2312 companies write about · 6 as a headwind · 3 as a tailwind
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Showing 14 of the 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 2357 threads.
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  1. FY2023-Q3RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and other requirements from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance. As a result, there was no impact on the quarterly consolidated financial statements.」

    The company applied the Fair Value Measurement Implementation Guidance and other requirements from the beginning of the fiscal year and reaffirmed that the new accounting policies would be applied prospectively and that there was no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and other requirements from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance. As a result, there was no impact on the quarterly consolidated financial statements.」

    The company applied the Fair Value Measurement Implementation Guidance and other requirements from the beginning of the fiscal year and continues to disclose the accounting treatment under which there was no impact on the financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Statement No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Implementation Guidance") and other requirements from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply prospectively the new accounting policies prescribed by the guidance. As a result, there was no impact on the quarterly consolidated financial statements.」

    The company applied the implementation guidance for the fair value measurement standards and other requirements from the beginning of the first quarter and is applying the new accounting policies prospectively. It states that there was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the fair value measurement standards and other requirements prospectively. As a result, there was no impact on the quarterly consolidated financial statements.」

    The company applied the fair value measurement standards and other requirements from the beginning of the fiscal year and continues to disclose the treatment of applying the new accounting policies prospectively. There was no impact on the financial statements.
  5. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the fair value measurement standards and other requirements prospectively. As a result, there was no impact on the quarterly consolidated financial statements.」

    The company applied the fair value measurement standards and other requirements from the beginning of the fiscal year and continues to disclose the treatment of applying the new accounting policies prospectively. There was no impact on the financial statements.
  6. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」

    The company applied the accounting standard for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements.
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