Planned Adoption of Accounting Standards for Fair Value Measurement
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023.
139 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual 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 consolidated fiscal year」
The accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the current consolidated fiscal year continues to be confirmed. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards will be applied prospectively.」
The accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year continues to be confirmed in the current quarter. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were adopted from the beginning of the first quarter of the current fiscal year,」
The accounting standards for fair value measurement, which had been scheduled in the previous fiscal year for adoption from the beginning of the fiscal year ending February 2023, were adopted from the beginning of the first quarter of the current fiscal year. The disclosure states that there was no impact on the financial statements. - FY2022RestatedAnnual report
「Application is scheduled to begin at the start of the fiscal year ending February 2023.」
The accounting standards for fair value measurement are scheduled to be adopted from the beginning of the fiscal year ending February 2023, and the amount of the impact remains under assessment. - FY2021First statedAnnual report
「Accounting Standard for Fair Value Measurement and Guidance on Accounting Standard for Fair Value Measurement, and related standards (2) Scheduled date of adoption The standards are scheduled to be adopted from the beginning of the fiscal year ending February 2023. (3) Impact of adoption of the accounting standards The amount of the impact is being assessed in preparing the current financial statements.」
The accounting standards for fair value measurement, financial instruments, inventories and fair value disclosures are scheduled to be adopted from the beginning of the fiscal year ending February 2023, and the amount of the impact is under assessment.