Preparing to Adopt the Accounting Standard for Fair Value Measurement
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively.」
The Company reiterated that it had applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively.」
The Company reiterated that it had applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively.」
The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The Company continues to apply the Accounting Standard for Fair Value Measurement and related standards, and stated that the impact on the quarterly consolidated financial statements was immaterial. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The Company continues to apply the Accounting Standard for Fair Value Measurement and related standards, and stated that the impact on the quarterly consolidated financial statements was immaterial. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, 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 under 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 the standard prospectively.」
The Company progressed from preparing to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending September 2022, and applied them from the beginning of the first quarter of the current consolidated fiscal year. The Company changed to a method of measuring at fair value convertible bonds with share acquisition rights and similar instruments issued by unlisted investees. - FY2021First statedAnnual report
「We will apply it from the beginning of the fiscal year ending September 2022.」
The Company planned to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending September 2022, and stated that the impact on the consolidated financial statements had not been determined at that time.