Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The revised implementation guidance that had been scheduled for the previous fiscal year was actually applied from 1 April 2022. The company stated that there was no impact on the financial statements. - FY2022AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) will be applied from the beginning of the fiscal year ending March 2023.」
While continuing to apply the accounting standard for fair value measurement, the company plans to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023. The impact of application is currently being assessed. - 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 continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The new accounting policies prescribed by the fair value measurement standards and related standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the accounting standard for fair value measurement and related standards from the beginning of the fiscal year and has applied the new accounting policy prospectively. It stated that there was no impact on the financial statements.