Applying the Fair Value Measurement Accounting Standards from FY2022
First written in FY2020. 2 of 6 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Fair Value Measurement Guidance (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to disclose that the Implementation Guidance on Accounting Standard for Fair Value Measurement, applied from the fiscal year ending March 2023, has had no impact on the accounting policies after application or the financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the current first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company began applying the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the fiscal year ending March 2023, from the beginning of the first quarter of the current consolidated fiscal year, and disclosed that it had no impact on the quarterly consolidated financial statements. - FY2022Add the next implementation guidanceAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) is scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The company has disclosed that, in addition to the Fair Value Measurement Standard and related standards applied from the fiscal year ending March 2022, the implementation guidance relating to investment trusts and other instruments is scheduled to be applied from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated accounting period. 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 (ASBJ 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 application has had no impact on the quarterly consolidated financial statements.」
The company continues to disclose that the Fair Value Measurement Standard and related standards, applied from the beginning of the fiscal year ending March 2022, have 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; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated 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 (ASBJ 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 application has had no impact on the quarterly consolidated financial statements.」
The company began applying the Fair Value Measurement Standard and related standards as scheduled from the beginning of the fiscal year ending March 2022, and disclosed that there was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement, and the Accounting Standard for Financial Instruments are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company has disclosed for the first time that the Accounting Standard for Fair Value Measurement and related standards, as well as the Accounting Standard for Financial Instruments, are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is still being assessed.