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Nippon Felt (3512) · InitiativeRestated

Adoption of the Fair Value Measurement Standard

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.

7entries
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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q3 – FY20232021: 220212022: 320222023: 22023
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  1. FY2023RestatedAnnual report

    「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply prospectively the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company continues to disclose the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and the prospective application of the new accounting policies.
  2. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to disclose the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal period, the prospective application of the new accounting policies and the absence of any impact on the financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy was applied prospectively. The company states that there was no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company continues to disclose the application of the Fair Value Measurement Accounting Standard and other standards from the beginning of the fiscal year and the prospective application of the new accounting policies. It states that there is no impact on the financial statements.
  5. FY2022-Q3RestatedAnnual report

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

    The company continues to apply the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the current consolidated fiscal period and states that there is no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2RestatedAnnual report

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

    The company continues to apply the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the current consolidated fiscal period and states that there is no impact on the quarterly consolidated financial statements.
  7. FY2022-Q1First statedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」

    The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy was applied prospectively. The company states that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Fair Value Measurement Standard | Nippon Felt Company Limited (3512) | Komori