Adoption of the Accounting Standards for Fair Value Measurement in the Fiscal Years Ending June 2022 and June 2023
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
139 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement 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 Standard and related standards were applied prospectively. There was no impact on the quarterly consolidated financial statements for the first 3 quarters of the current fiscal year.」
The application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter has continued, with no effect on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Company has continued applying the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions set out in Paragraph 19 of the Fair Value Measurement 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 decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative second quarter of the current consolidated fiscal year.」
The application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter has continued, with no effect on the financial statements for the cumulative second quarter of the current consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「The Company began applying the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions set out in Paragraph 19 of the Fair Value Measurement 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 decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative first quarter of the current consolidated fiscal year.」
The Company began applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter. There was no effect on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The impact of applying the accounting standards for fair value measurement and related guidance on the consolidated financial statements has not yet been determined.」
The accounting standards for fair value measurement were scheduled to be applied from the beginning of the fiscal year ending June 2022, while the 2021 revised implementation guidance was scheduled to apply from the beginning of the fiscal year ending June 2023.