Application of the accounting standard for fair value measurement
First written in FY2020. 3 of 7 entries say "Restated". Latest entry: FY2023-Q2.
139 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to apply the implementation guidance for the accounting standards for fair value measurement from the beginning of the first quarter of the consolidated fiscal year. There is no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standards 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. - FY2022Plan to apply the revised implementation guidance from the fiscal year ending March 2023Annual report
「Scheduled adoption date for the “Implementation Guidance on the Fair Value Measurement Accounting Standard”: from the beginning of the fiscal year ending March 2023.」
Following the application of the accounting standards for fair value measurement and related standards, the company additionally disclosed its plan to apply the 2021 revised implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to apply the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year. There is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to apply the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year. There is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, 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 under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard 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 2022, from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the financial statements. - FY2020First statedAnnual report
「(2) Scheduled date of application: We will apply the standard from the beginning of the fiscal year ending March 2022.」
The company states that it plans to apply the accounting standards for fair value measurement, inventory valuation, financial instruments and related matters from the beginning of the fiscal year ending March 2022.