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Nissei Asb Machine (6284) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32022: 220222023: 32023
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  1. FY2023-Q3RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Accounting Standard Implementation Guidance was applied from the beginning of the first quarter, with the disclosure continuing to state that there was no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The application of the Fair Value Measurement Accounting Standard Implementation Guidance and the absence of any impact on the quarterly consolidated financial statements continued to be disclosed.
  3. FY2023-Q1AdvancedAnnual report

    「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    In addition to the existing Fair Value Measurement Accounting Standard, its implementation guidance was applied from the beginning of the first quarter of the current fiscal year. There was no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning 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 consolidated financial statements.」

    The application of the accounting standards for fair value measurement and related standards, and the absence of any impact on the consolidated financial statements, were confirmed for the full fiscal year as well.
  5. FY2022-Q1First statedAnnual 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. 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 (Accounting Standard No. 10, 4 July 2019), we 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 Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies were applied prospectively. There was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | NISSEI ASB MACHINE CO.,LTD. (6284) | Komori