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Nozaki Insatsu Shigyo (7919) · FactRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20232021: 120212022: 120222023: 22023
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Preparations for the adoption of accounting standards for fair value measurementA theme 1954 companies write about · 6 as a headwind · 3 as a tailwind
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  1. FY2023RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the guidance. This had no impact on the consolidated financial statements.」

    The company has disclosed for the full fiscal year that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied and that it had no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") 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 Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to disclose that it applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the period and that this had no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1RestatedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") 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 Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The company continues to disclose that it applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the period and that this had no impact on the quarterly consolidated financial statements.
  4. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated accounting period, and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and other standards. This had no impact on the quarterly consolidated financial statements.」

    The company has newly disclosed that it applied the accounting standards for fair value measurement and related standards from the beginning of the quarter and that this had no impact on the quarterly consolidated financial statements.
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Nozaki Insatsu Shigyo's next results are scheduled for 2026-10-29. Read the earnings preview
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