Scheduled Application of the Accounting Standards for Fair Value Measurement and Related Standards from FY2023
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2024-Q3.
143 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「The company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, it applied prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance. The company states that this had no impact on the quarterly consolidated financial statements.」
The company continues to disclose the application of the revised Fair Value Measurement Guidance and the absence of any impact on the quarterly consolidated financial statements. - FY2024-Q1Application of the Revised Implementation Guidance on Accounting Standard for Fair Value MeasurementAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company has applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
After stating that the planned application of the accounting standards for fair value measurement had been completed, the company applied the 2021 revised implementation guidance beginning with the current first quarter and stated that it had no impact on the financial statements. - FY2023-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 company continues to disclose the application of the accounting standards for fair value measurement and related standards and the absence of any impact on the quarterly consolidated financial statements. - FY2023-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.」
The company continues to disclose the application of the accounting standards for fair value measurement and related standards and the absence of any impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair-value 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 these standards will be applied prospectively.」
The company applied the accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2023, beginning with the current first quarter. It states that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「Scheduled to be adopted from the beginning of the fiscal year ending March 2023.」
The company continues to plan to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2023. - FY2021First statedAnnual report
「The "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019) and the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 4 July 2019) are scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The company has for the first time disclosed plans to apply the accounting standards for fair value measurement, inventory valuation and financial instruments accounting from the beginning of the fiscal year ending March 2023. It states that the amount of the impact is undetermined at this time.