Planned Adoption of Accounting Standards for Fair Value Measurement, etc., for the Fiscal Year Ending January 2023
First written in FY2022. 3 of 7 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on Accounting Standard for Fair Value Measurement") was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the implementation guidance, the new accounting policies prescribed by the implementation guidance will be applied prospectively. This will have no effect on the consolidated financial statements.」
The company reconfirmed that the implementation guidance for the Accounting Standard for Fair Value Measurement had been applied from the beginning of the current consolidated fiscal year, with no effect on the consolidated financial statements. - FY2024-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the implementation guidance for the Accounting Standard for Fair Value Measurement had been applied from the beginning of the first quarter of the current consolidated fiscal year, with no effect on the quarterly consolidated financial statements. - FY2024-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement, which had been scheduled in the previous fiscal year for application from the beginning of the fiscal year ending January 2024, was applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that this had no effect on the quarterly consolidated financial statements. - FY2023ReframedAnnual report
「(2) Scheduled effective date The standards are scheduled to be applied from the beginning of the fiscal year ending January 2024. (3) Effects of applying the accounting standards and other guidance The amount of the impact is being assessed at the time of preparation of the current consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement and other relevant standards applied from the beginning of the fiscal year ending January 2023, the implementation guidance amended in June 2021 was scheduled to be applied from the beginning of the fiscal year ending January 2024, with the amount of the impact under assessment. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 and 2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the relevant standards will be applied prospectively. This will have no effect on the quarterly consolidated financial statements.」
The company reconfirmed that the Accounting Standard for Fair Value Measurement and other relevant standards had been applied from the beginning of the first quarter of the current consolidated fiscal year, with no effect on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 and 2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the relevant standards will be applied prospectively. This will have no effect on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, with no effect on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「2. Scheduled effective date The standard will be applied from the beginning of the fiscal year ending January 2023. 3. Effects of applying the accounting standards and other guidance The application of the Accounting Standard for Fair Value Measurement and other relevant standards will have no effect on the consolidated financial statements.」
The company disclosed that the Accounting Standard for Fair Value Measurement and other relevant standards were scheduled to be applied from the beginning of the fiscal year ending January 2023, with no effect on the consolidated financial statements.