Preparing to Adopt the Accounting Standard for Fair Value Measurement
First written in FY2020. 2 of 5 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 (ASBJ Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Standard No. 10, 4 July 2019), the company decided to apply the new accounting standards prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The company continued to apply the Accounting Standard for Fair Value Measurement, which had been applied from the beginning of the first-quarter accounting period, and stated that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Standard No. 10, 4 July 2019), the company decided to apply the new accounting standards prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The company continued to apply the Accounting Standard for Fair Value Measurement, which had been applied from the beginning of the first-quarter accounting period, in the current second quarter and stated that there was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the current first-quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company decided to apply the new accounting standards prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current first-quarter accounting period and stated that there was no impact on the financial statements. - FY2021AdvancedAnnual report
「The company will apply the standards from the beginning of the fiscal year ending June 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending June 2023.」
The company specified that the fair value measurement standard would be applied in the fiscal year ending June 2022, and the implementation guidance revised in 2021 in the fiscal year ending June 2023. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The company stated that the Accounting Standard for Fair Value Measurement and related standards were scheduled to be applied from the beginning of the fiscal year ending June 2022, with the amount of the impact still under evaluation.