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Nippon Television Holdings (9404) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance are to be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Company reconfirmed the adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement and that it had no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1RestatedAnnual report

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

    The Company applied the Fair Value Measurement Implementation Guidance from the beginning of the fiscal period and stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2022-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The company reconfirmed that the accounting standard for fair value measurement and related standards applied from the first quarter had no impact on the quarterly consolidated financial statements.
  4. FY2022-Q2RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The company reconfirmed that the accounting standard for fair value measurement and related standards applied from the first quarter had no impact on the quarterly consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period. Under the transitional treatment in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and states that there was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | Nippon Television Holdings,Inc. (9404) | Komori