Planned application of the Fair Value Measurement Accounting Standard and related standards for the fiscal year ending March 2022
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「Applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively.」
The company continues to apply the accounting policy based on the implementation guidance on the accounting standards for fair value measurement in the current fiscal year. - FY2023-Q3RestatedAnnual 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
The company continues to apply the accounting policy based on the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter. - FY2023-Q2RestatedAnnual 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
The company continues to apply the accounting policy based on the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter. - FY2023-Q1RestatedAnnual 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
Following the adoption of the accounting standards on fair value measurement, the revised 2021 implementation guidance has also been adopted from the beginning of the current quarter. - FY2022-Q1AchievedAnnual 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 first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company adopted the accounting standards and related guidance on fair value measurement as scheduled from the beginning of the fiscal year ending March 2022. - FY2020First statedAnnual report
「“Accounting Standard for Fair Value Measurement” and “Implementation Guidance on Accounting Standard for Fair Value Measurement” … (2) Scheduled date of adoption: The standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022.」
The company plans to adopt the standards on fair value measurement, inventories, financial instruments and disclosure of fair values of financial instruments from the beginning of the fiscal year ending March 2022.