Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022.
139 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
It reconfirms for the full fiscal year that the accounting standards for fair value measurement and related standards were applied and had no impact on the consolidated financial statements. - 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.」
It reiterates that the accounting standards for fair value measurement and related standards were applied from the first quarter, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance will be applied prospectively.」
The planned application of the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022 became an actual application from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The planned adoption date for the Accounting Standard for Fair Value Measurement and other standards is the beginning of the fiscal year ending March 2022. The amount of the impact was under evaluation when these consolidated financial statements were prepared.」
The company disclosed that the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments, and other standards were scheduled to be adopted from the beginning of the fiscal year ending March 2022 and that the amount of the impact on the financial statements was under evaluation.