Scheduled Application of the Fair Value Measurement Standards in the Fiscal Years Ending January 2023 and January 2024
First written in FY2022. 4 of 7 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The Fair Value Measurement Accounting Guidance (ASBJ Guidance No. 31, 17 June 2021) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company reiterated that it had applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and that there was no impact on the quarterly consolidated financial statements. - FY2024-Q2RestatedAnnual report
「The Fair Value Measurement Accounting Guidance (ASBJ Guidance No. 31, 17 June 2021) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company reiterated that it had applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and that there was no impact on the quarterly consolidated financial statements. - FY2024-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company applied from the beginning of the current quarter the Implementation Guidance on Accounting Standard for Fair Value Measurement that had been scheduled for application from the beginning of the fiscal year ending January 2024, and there was no impact on the financial statements. - FY2023RestatedAnnual report
「The company will apply the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the fiscal year ending January 2024.」
The company reiterated that the Implementation Guidance on Accounting Standard for Fair Value Measurement was scheduled to be applied from the beginning of the fiscal year ending January 2024 and that the impact was being assessed. - FY2023-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 period and decided to apply prospectively the new accounting policies prescribed by those standards. As a result, there was no impact on the quarterly consolidated financial statements.」
The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The company 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 first quarter 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 decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. As a result, there was no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards, which had been scheduled for FY2022, from the beginning of the first quarter of the current consolidated fiscal year and stated that there was no impact on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on the Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending January 2023. The 2021 amendments to the Implementation Guidance on the Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending January 2024. The amount of the impact was under evaluation when these consolidated financial statements were prepared.」
Disclosed plans to apply the fair value measurement standards from the fiscal year ending January 2023 and the 2021 amendments to the implementation guidance from the fiscal year ending January 2024, with the impact still under evaluation.