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Oki Electric Industry (6703) · PolicyRestated

Application of the Fair Value Measurement Standard

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 Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Implementation Guidance") was 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 Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the consolidated financial statements for the third quarter.」

    Continued applying the Fair Value Measurement Implementation Guidance and stated that there was no impact on the consolidated financial statements for the third quarter.
  2. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Implementation Guidance") was 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 Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the consolidated financial statements for the second quarter.」

    Continued applying the Fair Value Measurement Implementation Guidance and stated that there was no impact on the consolidated financial statements for the second quarter.
  3. FY2023-Q1AdvancedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Implementation Guidance") was 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 Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the consolidated financial statements for the first quarter.」

    Applied the implementation guidance on the fair value measurement standard from the beginning of the current quarter and applied the new accounting policies prospectively. It was stated that there was no impact on the financial statements.
  4. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement standards were applied prospectively. There was no impact on the consolidated financial statements for the third quarter.」

    Continued applying the fair value measurement standards and related standards, and stated that there was no impact on the consolidated financial statements for the third quarter.
  5. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement standards were applied prospectively. There was no impact on the consolidated financial statements for the second quarter.」

    Continued applying the fair value measurement standards and related standards, and stated that there was no impact on the consolidated financial statements for the second quarter.
  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.」

    Applied the accounting standard and related standards on fair value measurement from the beginning of the fiscal year. It was stated that there was no impact on the quarterly consolidated financial statements.
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Application of the Fair Value Measurement Standard | Oki Electric Industry Company,Limited (6703) | Komori