Future Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022.
149 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards were applied from the beginning of the current consolidated fiscal year. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」
Continues to state in the annual financial statements that the accounting standards for fair value measurement and related standards were applied from the beginning of the current fiscal year. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
Continues to state that the accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」
The accounting standards for fair value measurement and related standards, which had been scheduled for adoption by the previous fiscal year, have actually been applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
Plans 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 the impact on the consolidated financial statements is currently being assessed.