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Naigai (8013) · FactAdvanced

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2024-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1 – FY20232022: 120222023: 22023
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  1. FY2024-Q1AdvancedAnnual report

    「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」

    Following adoption of the Fair Value Measurement Accounting Standard, the company also adopted the related implementation guidance from the beginning of the quarter. It states that there was no impact on the financial statements.
  2. FY2023RestatedAnnual report

    「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other related standards from the beginning of the current consolidated fiscal year. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other related standards prospectively. There is no impact on the consolidated financial statements.」

    The company continued to apply the fair value measurement accounting standards and other related standards for the full year and states that there was no impact on the consolidated financial statements.
  3. FY2023-Q1First statedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」

    The company adopted the accounting standards and other related standards for fair value measurement from the beginning of the quarter, but states that they had no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | NAIGAI CO.,LTD. (8013) | Komori