Application of the fair value measurement standard from the fiscal year ending August 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting standards on fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending August 2022, from the beginning of the first quarter of the consolidated fiscal year, and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards on fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending August 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「(2) Scheduled adoption date: Adoption is scheduled from the beginning of the fiscal year ending August 2022.」
The company has reaffirmed its policy of applying the accounting standards on fair value measurement and related standards from the beginning of the fiscal year ending August 2022, with the amount of the impact yet to be determined. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019), the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 4 July 2019) and other standards are scheduled to be applied from the beginning of the fiscal year ending August 2022.」
The company plans to apply the standards on fair value measurement, inventory valuation, fair value disclosure for financial instruments and other matters from the beginning of the fiscal year ending August 2022, and is currently assessing the impact.