Komori
Toei Animation (4816) · PolicyRestated

Adoption of the Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 320222023: 22023
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Preparations for the adoption of accounting standards for fair value measurementA theme 1932 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2023RestatedAnnual report

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

    The company continues to apply throughout the full fiscal year the accounting policy based on the Fair Value Measurement Guidance and states that there is no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements.
  3. FY2023-Q2RestatedAnnual report

    「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1RestatedAnnual report

    「The company has 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, it will apply prospectively the new accounting policy prescribed by the guidance. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting policy based on the implementation guidance for the accounting standard for fair value measurement and states that there is no impact on the financial statements.
  5. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1First statedAnnual report

    「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and is applying the new accounting policy prospectively. It states that there is no impact on the quarterly consolidated financial statements.
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Toei Animation's next results are scheduled for 2026-10-30. Read the earnings preview
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