Adoption of Accounting Standards for Fair Value Measurement and Other Matters from the Fiscal Year Ending March 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.
139 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual 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 Standard”) and other standards from the beginning of the 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」
The Company continues to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and states that there was no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company continues to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance 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. The Company states that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Company continues to disclose its plan to apply accounting standards and related guidance on fair value measurement, inventory valuation and financial instruments from the beginning of the fiscal year ending March 2022. - FY2020First statedAnnual report
「Planned application date for the Accounting Standard for Fair Value Measurement and related standards: from the beginning of the fiscal year ending March 2022.」
The Company has disclosed for the first time its plan to apply accounting standards and implementation guidance relating to fair value measurement, inventory valuation and financial instruments from the beginning of the fiscal year ending March 2022. The amount of the impact of adoption remains undetermined at this time.