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Nikko (6306) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q3AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 320222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard in accordance with the transitional treatment set out in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard. There was no impact from the application of these accounting standards on the quarterly consolidated financial statements.」

    The Company reconfirmed that it has applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year and that there was no impact on the financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard in accordance with the transitional treatment set out in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard. There was no impact from the application of these accounting standards on the quarterly consolidated financial statements.」

    The Company reconfirmed that it has applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year and has applied the new accounting policies prospectively.
  3. FY2023-Q1AdvancedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard in accordance with the transitional treatment set out in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard. There was no impact from the application of these accounting standards on the quarterly consolidated financial statements.」

    In addition to the existing application of the Fair Value Measurement Accounting Standard and other standards, the Company applied the implementation guidance from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Company 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, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards in accordance with the transitional treatment set out 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). There was no impact from the application of these accounting standards 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.
  5. FY2022-Q2RestatedAnnual report

    「The Company 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, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards in accordance with the transitional treatment set out 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). There was no impact from the application of these accounting standards on the quarterly consolidated financial statements.」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other standards and has applied the new accounting policies prospectively. It states that there was no impact on the quarterly consolidated financial statements.
  6. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    The Company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the current fiscal year and has applied the new accounting policies prospectively. It states that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | NIKKO CO.,LTD. (6306) | Komori