Komori
Nippon Hume (5262) · InitiativeRestated

Preparation for Applying the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending March 2022

First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2022-Q12021: 220212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The disclosure reconfirms that the Fair Value Measurement Accounting Standard and other standards applied from the beginning of the fiscal year ending March 2022 continue to be applied, with no impact on the quarterly consolidated financial statements.
  2. FY2022-Q1AchievedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year」

    The Fair Value Measurement Accounting Standard and other standards, for which preparations had been made for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements.
  3. FY2021First statedAnnual report

    「We plan to apply the Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact is being assessed as of the preparation of these consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement, the accounting standard for financial instruments and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and their impact on the financial statements is under assessment.
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