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Nissan Chemical (4021) · PolicyAdvanced

Adoption of the accounting standards for fair value measurement

First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32021: 220212022: 22022
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  1. FY2023-Q1AdvancedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) from the beginning of the first quarter of the current consolidated fiscal year and have applied the new accounting policies prescribed by the guidance prospectively. This has had no impact on the quarterly consolidated financial statements.」

    In addition to the existing Accounting Standard for Fair Value Measurement, its implementation guidance was applied from the beginning of the first quarter. It states that there was no impact on the financial statements.
  2. FY2022-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we have applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other relevant standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  3. FY2022-Q2RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we have applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other relevant standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we have applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. This has had no impact on the quarterly consolidated financial statements.」

    We applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and have applied the new accounting policies prospectively. It states that there was no impact on the financial statements.
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Adoption of the accounting standards for fair value measurement | Nissan Chemical Corporation (4021) | Komori