Planned Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
The accounting standards and implementation guidance for fair value measurement, which had been scheduled for application from the fiscal year ending March 2022, were applied for the full fiscal year, with no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other 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 Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, dated 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continues to apply the accounting standard for fair value measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards were applied 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 Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the accounting standard for fair value measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards were applied 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 Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively.」
The accounting standards and implementation guidance for fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021First statedAnnual report
「The accounting standards and implementation guidance for fair value measurement are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The accounting standards and implementation guidance for fair value measurement are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the company is assessing the amount of the impact.