Application of the Accounting Standard for Fair Value Measurement and related standards for the fiscal year ending March 2023
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards 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 (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company continues to apply the new accounting policies based on the Accounting Standard for Fair Value Measurement and other standards applied from the beginning of the fiscal year ending March 2023. There is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards 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 (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company continues to apply the new accounting policies based on the Accounting Standard for Fair Value Measurement and other standards applied from the beginning of the fiscal year ending March 2023. There is no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment under Paragraph 19 of the 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 Accounting Standard for Fair Value Measurement and other standards scheduled for application from the beginning of the fiscal year ending March 2023 were actually applied from the beginning of the first quarter under review. - FY2022RestatedAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
The company has maintained its plan to apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending March 2023. The amount of the impact is undetermined. - FY2021First statedAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
The company has indicated that it plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Inventory Valuation, the Accounting Standard for Financial Instruments and other standards from the beginning of the fiscal year ending March 2023. The amount of the impact is currently undetermined.