Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This had no impact on the consolidated financial statements.」
The company continues to state that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the fiscal year ending March 2022 and had no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual 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 prescribed in Paragraph 19 of the Fair Value Measurement 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 Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to state that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the fiscal year ending March 2022 and had no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual 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 prescribed in Paragraph 19 of the Fair Value Measurement 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 Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to state that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the fiscal year ending March 2022 and had no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment specified in paragraph 19 of that standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from 1 April 2021. It states that there is no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The company has for the first time stated that it plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Measurement of Inventories and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact is currently undetermined.