Planned Adoption of the Fair Value Measurement Accounting Standard
First written in FY2021. 2 of 4 entries say "Restated". 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.」
Reconfirms that the accounting standards for fair value measurement and related standards applied from the beginning of the first quarter of the consolidated fiscal year had no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual 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.」
Reconfirms that the accounting standards for fair value measurement and related standards applied from the beginning of the first quarter of the consolidated fiscal year had no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and related standards, which it had planned to apply from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「“Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019)」
時価算定会計基準、金融商品・棚卸資産の関連基準および金融商品の時価開示に関する適用指針を、2022年3月期の期首から適用予定としている。影響額は評価中である。