Preparations for Applying Accounting Standards on Fair Value Measurement and Financial Instruments
First written in FY2021. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year, and has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. The application has no impact on the consolidated financial statements.」
The accounting policies following application of the Fair Value Measurement Accounting Standard and related standards, and the absence of an impact on the financial statements, were also confirmed for the full year. - FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year, and has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. The application has no impact on the consolidated financial statements.」
The accounting policies following application of the Fair Value Measurement Accounting Standard and related standards, and the absence of an impact on the financial statements, were also confirmed for the full year. - FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company reconfirmed the accounting policies following application of the Fair Value Measurement Accounting Standard and related standards, and that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company reconfirmed the accounting policies following application of the Fair Value Measurement Accounting Standard and related standards, and that there was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending April 2022.」
The company is identified for the first time as planning to apply accounting standards relating to fair value measurement, inventories, financial instruments and fair value disclosures for financial instruments from the beginning of the fiscal year ending April 2022. The impact is still being assessed.