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Nihon Falcom (3723) · PolicyRestated

Application of the Fair Value Measurement Standard

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32022: 32022
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  1. FY2022-Q3RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “fair value measurement standard”) and other relevant standards from the beginning of the first-quarter accounting period. 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 Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the fair value measurement standard and other relevant standards prospectively. This has no impact on the quarterly financial statements.」

    The Company reconfirmed that it would apply the fair value measurement standard and other relevant standards, apply the new accounting policies prospectively, and that there was no impact on the quarterly financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “fair value measurement standard”) and other relevant standards from the beginning of the first-quarter accounting period. 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 Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the fair value measurement standard and other relevant standards prospectively. This has no impact on the quarterly financial statements.」

    The Company reconfirmed that it would apply the fair value measurement standard and other relevant standards, apply the new accounting policies prospectively, and that there was no impact on the quarterly financial statements.
  3. FY2022-Q1First statedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “fair value measurement standard”) and other relevant standards from the beginning of the current first-quarter accounting period. 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 Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the fair value measurement standard and other relevant standards prospectively. This has no impact on the quarterly financial statements.」

    The Company applied the fair value measurement standard and other relevant standards from the beginning of the current first-quarter accounting period and stated that the new accounting policies would be applied prospectively. It stated that there was no impact on the quarterly financial statements.
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Application of the Fair Value Measurement Standard | NIHON FALCOM CORPORATION (3723) | Komori