Komori
Nippon Carbide Industries Company (4064) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 220212022: 220222023: 12023
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Preparation for the adoption of accounting standards for fair-value measurementA theme 2142 companies write about · 6 as a headwind · 3 as a tailwind
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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 2181 threads.
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  1. FY2023RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the Implementation Guidance have been applied prospectively. This application had no impact on the consolidated financial statements.」

    The company reconfirmed that the implementation guidance for the fair value measurement accounting standards was applied from the beginning of the period and had no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional provisions under paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed by the Implementation Guidance have been applied prospectively. This application had no impact on the quarterly consolidated financial statements.」

    The company applied the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter of the consolidated fiscal year and reconfirmed that it had no impact on the financial statements.
  3. FY2023-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions under paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed by the Implementation Guidance have been applied prospectively. This application had no impact on the quarterly consolidated financial statements.」

    The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and states that there is no impact on the financial statements.
  4. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional provisions under paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards have been applied prospectively. This application had no impact on the quarterly consolidated financial statements.」

    The Company reconfirmed that the Fair Value Measurement Accounting Standard applied from the beginning of the first quarter of the consolidated fiscal year is being applied prospectively and has had no impact on the financial statements.
  5. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions under paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards have been applied prospectively. This application had no impact on the quarterly consolidated financial statements.」

    The Company applied the fair-value measurement standards from the beginning of the first quarter and will apply the new accounting policies prospectively; no impact on the financial statements was reported.
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Nippon Carbide Industries Company's next results are scheduled for 2026-11-09. Read the earnings preview
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