Adoption of Fair-Value Measurement Accounting Standards for the Fiscal Year Ending September 2022
First written in FY2021. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
138 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) was applied 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 on the Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement will be applied prospectively.」
The company continues to disclose that it applied the amended Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the fiscal year, although application had originally been scheduled from the beginning of the fiscal year ending September 2023. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) was applied 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 on the Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement will be applied prospectively.」
The 2021 amendments to the Implementation Guidance on the Accounting Standard for Fair Value Measurement, originally scheduled to be applied from the beginning of the fiscal year ending September 2023, were applied from the beginning of the first quarter of the fiscal year. - 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 disclose that it applied the accounting standards for fair value measurement and related matters from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year, and in accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」
The company continues to disclose that it applied the accounting standards for fair value measurement and related matters from the beginning of the first quarter of the fiscal year. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」
The accounting standards for fair value measurement and related matters, originally scheduled to be applied from the beginning of the fiscal year ending September 2022, were applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the financial statements. - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and other standards: The standards will be applied from the beginning of the fiscal year ending September 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement, revised in 2021, will be applied from the beginning of the fiscal year ending September 2023.」
The company states that it plans to apply the accounting standards for fair value measurement and other matters from the beginning of the fiscal year ending September 2022, and the 2021-revised implementation guidance from the beginning of the fiscal year ending September 2023.