Application of the Accounting Standards for Fair Value Measurement, etc., from the Fiscal Year Ending March 2022
First written in FY2021. 4 of 6 entries say "Restated". Latest entry: FY2023.
139 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policy prescribed by the implementation guidance will be applied prospectively. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」
Reconfirmed that the Implementation Guidance on Accounting Standard for Fair Value Measurement has no impact on the financial statements. - FY2022RestatedAnnual report
「The accounting standards for fair value measurement and related standards were applied from the beginning of the current fiscal year, and the new accounting policy prescribed by those standards will be applied prospectively. There is no impact on the consolidated financial statements.」
Reconfirmed that the accounting standards for fair value measurement and related standards applied from the beginning of the fiscal year ending March 2022 have no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
Reconfirmed the continued application of the new accounting policy under the accounting standards for fair value measurement and related standards, applied from the first quarter, and that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
Reconfirmed that the new accounting policy under the accounting standards for fair value measurement and related standards, applied from the first quarter, will be applied prospectively and will have no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「Beginning at the start of the first quarter of the current fiscal year, we applied 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively.」
The accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were actually applied from the beginning of the current first quarter. It was stated that there would be no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
For the first time, disclosed plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, stating that the amount of the impact had not yet been determined.