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Nippon Light Metal Holdings Company (5703) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 220222023: 12023
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

    「時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。なお、四半期連結財務諸表に与える影響はありません。」

    時価算定会計基準適用指針を第１四半期連結会計期間の期首から継続適用し、四半期連結財務諸表への影響はないと再確認している。
  2. FY2023-Q2RestatedAnnual report

    「時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。なお、四半期連結財務諸表に与える影響はありません。」

    時価算定会計基準適用指針を第１四半期首から継続適用し、財務諸表への影響がないことを再確認している。
  3. FY2023-Q1RestatedAnnual report

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

    時価算定会計基準適用指針を当四半期首から継続適用し、財務諸表への影響はないと開示している。
  4. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter of the current fiscal year and began applying the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Standard and related standards applied from the first quarter continue to be applied, and the absence of any impact on the quarterly consolidated financial statements has been reconfirmed.
  5. 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 and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional provisions.」

    時価算定会計基準等を当四半期の期首から将来にわたって適用した。四半期連結財務諸表への影響はないとしている。
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Nippon Light Metal Holdings Company's next results are scheduled for 2026-11-02. Read the earnings preview
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Adoption of the Accounting Standard for Fair Value Measurement | Nippon Light Metal Holdings Company,Ltd. (5703) | Komori