Applying the fair value measurement accounting standards from the fiscal year ending March 2022
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the guidance, the company applied the new accounting policies prescribed by the guidance prospectively. The impact on the quarterly consolidated financial statements was nil.」
The company continues to explain that the Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter and had no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Guidance on Accounting Standard for Fair Value Measurement, the company applied the new accounting policies prescribed by the guidance prospectively. The impact on the quarterly consolidated financial statements was nil.」
Adopted the implementation guidance for the fair value measurement standard from the beginning of the first quarter of the current fiscal year. Stated that there was no effect on the financial statements. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current fiscal year. 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, the company applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. The impact on the quarterly consolidated financial statements was nil.」
The Accounting Standard for Fair Value Measurement and other standards were actually applied from the beginning of the fiscal year ending March 2022. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and other standards: Scheduled to apply from the beginning of the fiscal year ending March 2022.」
The Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, and the company was assessing their impact on the consolidated financial statements.