Planned Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter 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, will apply the new accounting policies prescribed by those standards prospectively. The Company states that there is no impact on the quarterly consolidated financial statements.」
The Company continued to disclose the application of the accounting standards and related guidance on fair value measurement, stating that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by those standards prospectively. The Company states that there is no impact on the quarterly consolidated financial statements.」
The accounting standards and related guidance on fair value measurement, which had been scheduled for application from FY2022, were applied from the beginning of the current first quarter of the consolidated fiscal year. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and its implementation guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the accounting standard and implementation guidance on fair value measurement of financial instruments from the beginning of FY2022.