Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the consolidated financial statements.」
The company continues to apply the new accounting policy based on the implementation guidance for the accounting standard for fair value measurement and states that there is no impact on the financial statements. - FY2022RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the consolidated financial statements.」
The company continues to apply the accounting standards for fair value measurement and other standards adopted from the beginning of the fiscal year ending March 2022 and states that there is no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the Fair Value Measurement Accounting Standard and other requirements adopted from the beginning of the first quarter of the current consolidated fiscal year, and states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter under review. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The plan to apply the accounting standards for fair value measurement and other standards from the beginning of the fiscal year ending March 2022 has entered the implementation stage, and the new accounting policy has been applied prospectively. The company states that there is no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The company will apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact of applying the Accounting Standard for Fair Value Measurement and other standards on the consolidated financial statements has not been determined at this time.」
The company has for the first time stated its policy of applying the accounting standards for fair value measurement, inventory valuation, financial instruments and other matters from the beginning of the fiscal year ending March 2022, and that the amount of the impact has not been determined.