Application of the Implementation Guidance for the Fair Value Measurement Standard from the Fiscal Year Ending March 2023
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
The Company continues to apply the Fair Value Measurement Implementation Guidance, which was applied from the beginning of the fiscal year ending March 2023, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
The Company continues to apply the Fair Value Measurement Implementation Guidance, which was applied from the beginning of the fiscal year ending March 2023, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on the Fair Value Measurement Standard, which had been scheduled for the previous fiscal year, from the beginning of the first quarter of the current consolidated fiscal period. It stated that there was no impact on the financial statements. - FY2022First statedAnnual report
「Scheduled adoption date for the “Implementation Guidance on the Fair Value Measurement Accounting Standard”: from the beginning of the fiscal year ending March 2023.」
Newly discloses the plan to adopt the implementation guidance on the fair value measurement accounting standard from the beginning of the fiscal year ending March 2023. The impact is still being assessed.