Komori
Nippon Pigment Holdings (4119) · PolicyRestated

Preparation for Adoption of Fair-Value Measurement Standards

First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023.

7entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY2022-Q3AdvancedFY2023-Q1RestatedFY2023-Q3 – FY20232021: 320212022: 220222023: 22023
Same theme, other companies
Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1886 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「「時価の算定に関する会計基準の適用指針」(企業会計基準適用指針第31号　2021年６月17日。以下「時価算定会計基準適用指針」という。)を当連結会計年度の期首から適用し」

    時価算定会計基準適用指針を年度期首から適用し、連結財務諸表への影響がないことを再確認している。
  2. FY2023-Q3RestatedAnnual report

    「We have 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 consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」

    The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter of the current fiscal year, and the absence of any impact on the quarterly consolidated financial statements is being reaffirmed.
  3. FY2023-Q1AdvancedAnnual report

    「We have 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 period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用に続き、時価算定会計基準適用指針を当第１四半期連結会計期間の期首から適用した。財務諸表への影響はないと開示している。
  4. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    前四半期から適用開始した時価算定会計基準等について、適用方針と財務諸表への影響がないことを再確認している。
  5. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」

    前四半期から適用開始した時価算定会計基準等について、適用方針と財務諸表への影響がないことを再確認している。
  6. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    前年度に適用準備として開示していた時価算定会計基準等を、当第１四半期連結会計期間の期首から適用開始した。四半期連結財務諸表への影響はないと開示している。
  7. FY2021First statedAnnual report

    「“Accounting Standard for Fair Value Measurement” and “Implementation Guidance on Accounting Standard for Fair Value Measurement”」

    時価算定会計基準等について2022年3月期の期首から適用する予定を開示し、影響額は評価中としている。
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Nippon Pigment Holdings yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Preparation for Adoption of Fair-Value Measurement Standards | Nippon Pigment Holdings Company Limited (4119) | Komori