Future Application of Accounting Standards on Fair Value Measurement
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact from this change in accounting policy on the consolidated financial statements.」
The application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year continues, with the filing stating that there is no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Accounting Standard Implementation Guidance") has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact from this change in accounting policy on the quarterly consolidated financial statements.」
The application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year continues, with the filing stating that there is no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Accounting Standard Implementation Guidance") has been applied from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact from this change in accounting policy on the quarterly consolidated financial statements.」
Following the application of the Fair Value Measurement Accounting Standard, its implementation guidance was also applied from the beginning of the current first quarter of the consolidated fiscal year. The filing states that there is no impact on the financial statements. - FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The application of the Fair Value Measurement Accounting Standard and related standards continues, and the filing discloses that there is no impact on the consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Accounting Standard") and related standards have been applied from the beginning of the current first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had previously been scheduled for adoption, were applied from the beginning of the current first quarter of the consolidated fiscal year. The filing states that there is no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「We will apply the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the fiscal year ending October 2022. The impact of applying these standards on the consolidated financial statements is currently undetermined.」
The company planned to adopt the fair value measurement standards from the beginning of the fiscal year ending October 2022 and stated that the impact was undetermined.