Applying the Fair Value Measurement Accounting Standards from FY2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
139 other companies' latest entry also says "Restated".
- 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 disclosure reiterated that the accounting policies after applying the accounting standards for fair value measurement and related guidance from the beginning of the fiscal year ending March 2022, as well as their impact on the financial statements, were unchanged. - FY2022-Q1AchievedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. It was stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「・Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) ・Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 4 July 2019) (2) Scheduled date of application The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The disclosure newly stated that the accounting standards for fair value measurement and related guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact still under assessment.