Response to Amendments to Accounting Standards for Fair Value Measurement and Financial Instruments, etc.
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 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 (Accounting Standards Board of Japan 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. There is no impact on the consolidated financial statements.」
The accounting standards for fair value measurement and related standards applied from the beginning of the fiscal year ending March 2022 have continued to be applied, with no impact on the consolidated financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 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 (Accounting Standards Board of Japan 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. There is no impact on the consolidated financial statements.」
The accounting standards for fair value measurement and related standards applied from the beginning of the fiscal year ending March 2022 have continued to be applied, with no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards applied from the beginning of the first quarter of the fiscal year have continued to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards applied from the beginning of the first quarter of the fiscal year have continued to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period. Under the transitional treatment in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is currently being assessed in preparing the consolidated financial statements.」
The company first disclosed its plan to apply the accounting standards for fair value measurement, inventories and financial instruments, and the implementation guidance on fair value disclosures for financial instruments from the fiscal year ending March 2022, and stated that it was assessing the amount of the impact.