Fair value measurement accounting standards scheduled for adoption in 2022
First written in FY2020. 3 of 7 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the 2021 revised implementation guidance for the accounting standards for fair value measurement from the beginning of the fiscal year and states that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose that it has applied the 2021 revised implementation guidance for the accounting standards for fair value measurement from the beginning of the fiscal year and that there was no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
The company applied the 2021 revised implementation guidance for the accounting standards for fair value measurement, which had previously been scheduled for application, from the beginning of the first quarter of the fiscal year. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year and states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The company applied the accounting standards for fair value measurement and related standards, which had previously been scheduled for application, from the beginning of the first quarter of the fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2021ReframedAnnual report
「The accounting standards for fair value measurement and related standards will be applied from the beginning of the fiscal year ending October 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (2021 revision) will be applied from the beginning of the fiscal year ending October 2023.」
The company maintained its planned application of the accounting standards for fair value measurement from the fiscal year ending October 2022, while specifying a separate application date, the fiscal year ending October 2023, for the 2021 revised implementation guidance. - FY2020First statedAnnual report
「(2) Scheduled date of application: The standards will be applied from the beginning of the fiscal year ending October 2022.」
The company stated for the first time that the accounting standards for fair value measurement and related standards were scheduled to be applied from the beginning of the fiscal year ending October 2022.