Preparation for Adopting Accounting Standards on Fair Value Measurement and Financial Instruments
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the current 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the consolidated financial statements.」
The Company has reconfirmed that it adopted the accounting standards for fair value measurement and related standards from the beginning of FY2022, with no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied 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 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 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company has reconfirmed that it adopted the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The company has applied 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 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 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company has reconfirmed that it adopted the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The company has applied 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 from the beginning of the first quarter 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year, rather than from the beginning of the fiscal year ending March 2022 as previously planned. It states that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is being assessed as of the preparation of these consolidated financial statements.」
The Company has reconfirmed that it plans to adopt the standards for fair value measurement, inventories, financial instruments and disclosure of the fair values of financial instruments from the beginning of the fiscal year ending March 2022, and is assessing the impact. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement were scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact was under evaluation when these consolidated financial statements were prepared.」
It is stated for the first time that the Company plans to adopt the standards for fair value measurement, inventories, financial instruments and disclosure of the fair values of financial instruments from the beginning of the fiscal year ending March 2022, and is assessing the impact.