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Fuji Electric Industry (6654) · PolicyAchieved

Planned adoption for the fiscal year ending January 2023 of the Accounting Standard for Fair Value Measurement and related standards

First written in FY2020. 2 of 6 entries say "Restated". Latest entry: FY2024-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2022RestatedFY2023-Q2 – FY20232020: 120202021: 020212022: 320222023: 22023
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  1. FY2024-Q1AchievedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the Company has applied the new accounting policies prescribed by the guidance prospectively. As a result, there was no material impact on the quarterly financial statements.」

    The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending January 2024, from the beginning of the first quarter accounting period and states that there was no material impact on the financial statements.
  2. FY2023Added the planned application of the revised implementation guidance from the fiscal year ending January 2024.Annual report

    「Planned application date of the Implementation Guidance on Accounting Standard for Fair Value Measurement The guidance will be applied from the beginning of the fiscal year ending January 2024.」

    Following the application of the accounting standards and guidance for fair value measurement, the Company added that it plans to apply the 2021 revised implementation guidance from the beginning of the fiscal year ending January 2024. The impact is under assessment.
  3. FY2023-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other related standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively. This had no impact on the quarterly financial statements.」

    The Company applied the accounting standards and guidance for fair value measurement as planned from the beginning of the first quarter accounting period and states that there was no impact on the quarterly financial statements.
  4. FY2023-Q1AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other related standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively. This had no impact on the quarterly financial statements.」

    The company applied the planned accounting standards and other guidance on fair value measurement from the beginning of the first quarter of the current fiscal year, and states that there was no impact on the quarterly financial statements.
  5. FY2022RestatedAnnual report

    「The accounting standard for fair value measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending January 2023.」

    The company maintains its plan to apply the accounting standards and other guidance on fair value measurement from the beginning of the fiscal year ending January 2023, and is assessing the impact.
  6. FY2020First statedAnnual report

    「Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, Accounting Standards Board of Japan) and Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 4 July 2019, Accounting Standards Board of Japan)」

    The company plans to apply the accounting standards and other guidance on fair value measurement from the beginning of the fiscal year ending January 2023, and is assessing the impact on the financial statements.
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