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Tokyo Board Industries (7815) · TargetRestated

Planned Application of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022

First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2022-Q1RestatedFY2022-Q2 – FY20222021: 320212022: 22022
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  1. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards applied from the beginning of the fiscal year ending March 2022 continued to be applied throughout the fiscal year, with no impact on the consolidated financial statements reported.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards applied from the beginning of the first quarter continued to be applied, with no impact on the quarterly consolidated financial statements reported.
  3. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards applied from the beginning of the fiscal year ending March 2022 continued to be applied in the second quarter, with no impact on the quarterly consolidated financial statements reported.
  4. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2022, were actually applied from the beginning of the first quarter. No impact on the financial statements was reported.
  5. FY2021First statedAnnual report

    「Scheduled adoption date for the Accounting Standard for Fair Value Measurement and related standards The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The planned application of the Accounting Standard for Fair Value Measurement and standards relating to financial instruments and inventories from the beginning of the fiscal year ending March 2022 was disclosed for the first time, with the amount of the impact still under assessment.
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Planned Application of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022 | TOKYO BOARD INDUSTRIES CO.,LTD. (7815) | Komori