Future Application of the Accounting Standard for Fair Value Measurement
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards concerning fair value measurement continue to be applied, and the company stated that there is no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
It reconfirmed that the accounting standards concerning fair value measurement and other standards applied from the beginning of the first quarter of the fiscal year ending November 2022 had no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We adopted 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 specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards concerning fair value measurement and other standards were applied from the beginning of the first quarter of the fiscal year ending November 2022. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「Scheduled application date of the “Accounting Standard for Fair Value Measurement” and other standards: Scheduled to apply from the beginning of the fiscal year ending November 2022.」
The standards concerning fair value measurement, inventory valuation and fair value disclosures for financial instruments are scheduled to be applied from the beginning of the fiscal year ending November 2022, and the impact is being assessed.