Preparation for applying the accounting standards on fair-value measurement
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the current 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 (ASBJ 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.」
The treatment applied from the beginning of the current fiscal year under the Fair Value Measurement Accounting Standard and related standards remains in effect. There was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. 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 (ASBJ 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.」
The treatment applied from the beginning of the first quarter accounting period under the Fair Value Measurement Accounting Standard and related standards continued in the third quarter. There was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. 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 (ASBJ 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.」
The treatment applied from the beginning of the first quarter accounting period under the Fair Value Measurement Accounting Standard and related standards continued in the second quarter. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter. 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, we applied the new accounting policies prescribed by those standards prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been described as part of preparations for adoption from the beginning of the fiscal year ending May 2022, were adopted from the beginning of the first quarter accounting period. There was no impact on the quarterly financial statements. - FY2021First statedAnnual report
「This will be applied from the beginning of the fiscal year ending May 2022.」
The company first stated its policy of applying the Accounting Standard for Fair Value Measurement and standards relating to financial instruments and inventories from the beginning of the fiscal year ending May 2022. The amount of the impact of adoption was stated as undetermined at that time.