Application of Accounting Standards for Fair Value Measurement and Financial Instruments, etc., from the Fiscal Year Ending March 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The accounting standards for fair value measurement and related standards were applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the accounting standards for fair value measurement and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the Company applied the new accounting policies prescribed by the accounting standards for fair value measurement and related standards prospectively. The application had no impact on the quarterly consolidated financial statements.」
The Company continues to explain the application of the accounting standards for fair value measurement and related standards, which began in the first quarter, and that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The accounting standards for fair value measurement and related standards were applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the accounting standards for fair value measurement and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the Company applied the new accounting policies prescribed by the accounting standards for fair value measurement and related standards prospectively. The application had no impact on the quarterly consolidated financial statements.」
The Company continues to explain the application of the accounting standards for fair value measurement and related standards, which began in the first quarter, and that there is no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」
The application of the accounting standards for fair value measurement and related standards scheduled to begin in the fiscal year ending March 2022 has started. The Company states that there is no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Company is presenting for the first time as an independent theme its plan to apply, from the beginning of the fiscal year ending March 2022, the accounting standards for fair value measurement, inventories, financial instruments, and disclosure of the fair value of financial instruments and related standards.