Preparation for Adoption of Fair Value Measurement and Financial-Instrument Accounting Standards
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The disclosure continues to state that the accounting standards concerning fair value measurement and other related standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and that their impact on the financial statements is immaterial. - FY2022-Q2RestatedAnnual 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"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
The disclosure continues to state that the accounting standards concerning fair value measurement and other related standards, which were scheduled for application in the previous fiscal year, are being applied, and that their impact on the quarterly consolidated financial statements is immaterial. - FY2022-Q1AchievedAnnual report
「We 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 current consolidated fiscal year.」
The accounting standards concerning fair value measurement and other related standards, which were scheduled for application from the beginning of the fiscal year ending March 2022, were actually applied from the beginning of the first quarter of the current consolidated fiscal year. The impact on the quarterly consolidated financial statements is considered immaterial. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other related standards will be applied from the beginning of the fiscal year ending March 2022.」
The disclosure states that accounting standards concerning fair value measurement, inventories, financial instruments and related disclosures will be applied from the beginning of the fiscal year ending March 2022.