Planned Application of the Accounting Standard for Fair Value Measurement and Related Standards from the Fiscal Year Ending March 2022
First written in FY2021. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the fiscal year and has applied the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The explanation that the Fair Value Measurement Guidance has been applied and has no impact on the financial statements continues. - FY2023-Q2RestatedAnnual report
「The Company has 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The explanation that the Fair Value Measurement Guidance has been applied and has no impact on the financial statements continues. - FY2023-Q1RestatedAnnual report
「The Company has 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The Company disclosed that it applied the Fair Value Measurement Guidance from the beginning of the current quarter, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
The Accounting Standard for Fair Value Measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The planned application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022 was implemented, and it was stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement, 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 March 2022.」
The company planned to adopt the fair value measurement accounting standard, the financial instruments accounting standard and related disclosure standards from the beginning of the fiscal year ending March 2022 and disclosed that the impact was under assessment.