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Furukawa Electric (5801) · InitiativeRestated

Adoption of Accounting Standards for Fair Value Measurement

First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q3AchievedFY2022 – FY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 420222023: 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

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated accounting period, and there is no impact on the quarterly consolidated financial statements as a result.」

    The implementation guidance for the Fair Value Measurement Standard was applied from the first quarter, reaffirming that there was no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated accounting period, and there is no impact on the quarterly consolidated financial statements as a result.」

    The implementation guidance for the Fair Value Measurement Standard was applied from the first quarter, reaffirming that there was no impact on the financial statements.
  3. FY2023-Q1AchievedAnnual 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") has been applied 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」

    The implementation guidance for the Fair Value Measurement Standard was applied from the beginning of the first quarter, with no impact on the financial statements.
  4. FY2022AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year.」

    The Fair Value Measurement Standard and related standards were applied from the beginning of the fiscal year, with no impact on the consolidated financial statements.
  5. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement 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 Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company has applied the fair value measurement accounting standards and related standards from the beginning of the first quarter and has reconfirmed that they have no impact on the financial statements.
  6. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement 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 Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter of the fiscal year, and the new accounting policies were applied prospectively. It was stated that there was no impact on the financial statements.
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"Driving Sales Expansion in Global Markets" moved the same way as this thread, in the same document, in 2 of its 6 moves.

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  1. ★This thread
  2. 1Driving Sales Expansion in Global Markets2×
  3. 2Building capacity to increase production of optical communications products2×
  4. 3Transition from the consolidated taxation system to the group tax sharing system2×

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Adoption of Accounting Standards for Fair Value Measurement | Furukawa Electric Co.,Ltd. (5801) | Komori