Preparation for Adoption of Fair Value Measurement Accounting Standards
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」
The company has applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the current consolidated fiscal year and reaffirmed that there was no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and, in accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, will apply the new accounting policies prescribed by those standards prospectively. The Company states that there is no impact on the quarterly consolidated financial statements.」
The company has applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the consolidated fiscal year and reaffirmed that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and, in accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, will apply the new accounting policies prescribed by those standards prospectively. The Company states that there is no impact on the quarterly consolidated financial statements.」
The company has applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of FY74 and reaffirmed that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Accounting Standard and other standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022. It stated that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「(2) Scheduled application date The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and other requirements The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and other requirements has not yet been determined.」
The company has maintained its plan to apply the Fair Value Measurement Accounting Standard and other standards from the beginning of the fiscal year ending March 2022, and continues to leave the amount of the impact undetermined. - FY2020First statedAnnual report
「The fair value measurement standard and related standards will be applied from the beginning of the fiscal year ending March 2022. The impact of applying these standards on the consolidated financial statements had not yet been determined.」
The company has stated for the first time that it plans to apply the Fair Value Measurement Accounting Standard, the Accounting Standard for Measurement of Inventories, the Accounting Standard for Financial Instruments, and other standards from the beginning of the fiscal year ending March 2022. The impact on the consolidated financial statements is currently undetermined.