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Nitto Kogyo (6651) · 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: 120212022: 320222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements.
  2. FY2023-Q1RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the quarter, with no impact on the financial statements.
  3. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the consolidated financial statements.」

    The company has continued to apply the Accounting Standard for Fair Value Measurement and related standards, stating that there was no impact on the consolidated financial statements.
  4. FY2022-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The Fair Value Measurement Standard and related standards, applied from the first quarter, have continued to apply, with no impact on the quarterly consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」

    The Fair Value Measurement Standard and related standards have been applied prospectively from the beginning of the current fiscal year. The company states that there was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | NITTO KOGYO CORPORATION (6651) | Komori