Application of the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending November 2022
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-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 commencement of application of the implementation guidance for the Accounting Standard for Fair Value Measurement, and the explanation that there was no impact on the quarterly consolidated financial statements, were reaffirmed. - 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 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 commencement of application of the implementation guidance for the Accounting Standard for Fair Value Measurement, and the explanation that there was no impact on the quarterly consolidated financial statements, were reaffirmed. - FY2023-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.」
Application of the implementation guidance for the Accounting Standard for Fair Value Measurement as a new accounting policy began at the start of the current first-quarter consolidated accounting period. There was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The commencement of application of the Accounting Standard for Fair Value Measurement and related standards, and the explanation that there was no impact on the quarterly consolidated financial statements, were reaffirmed. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter consolidated accounting period and decided to apply the new accounting policies prescribed by those standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Accounting Standard for Fair Value Measurement and related standards, scheduled for application from the beginning of the fiscal year ending November 2022, took effect. There was no impact on the financial statements. - FY2020First statedAnnual report
「The scheduled date for applying the Accounting Standard for Fair Value Measurement and related standards is the beginning of the fiscal year ending November 2022. The amount of the impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements is currently undetermined.」
The Company plans to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending November 2022, and states that the amount of the impact is undetermined.