Planned Application of the Implementation Guidance on Accounting Standard for Fair Value Measurement for the Fiscal Year Ending March 2023
First written in FY2022. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q3.
149 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on 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 consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed in the Fair Value Measurement Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to state that the Guidelines on Fair Value Measurement were applied from the beginning of the first quarter and had no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the fiscal year under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, it will apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Guidelines on Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, have been applied from the beginning of the first quarter of the current fiscal year. - FY2022First statedAnnual report
「Scheduled adoption date for the Implementation Guidance on Accounting Standard for Fair Value Measurement: to be applied from the beginning of the fiscal year ending March 2023.」
Plans to apply the revised June 2021 Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year ending March 2023, and states that the impact is currently being assessed.