Application of New Accounting Standards for Fair Value Measurement and Financial Instruments, etc.
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the current consolidated fiscal year. …The filing states that there is no impact on the consolidated financial statements.」
The adoption of the Accounting Standard for Fair Value Measurement and related standards has continued, and the filing reiterates that there is no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the current fiscal year. Under the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement 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. There is no impact on the quarterly consolidated financial statements.」
The adoption of the Accounting Standard for Fair Value Measurement and related standards has continued, and the filing reiterates that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the current fiscal year. Under the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement 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. There is no impact on the quarterly consolidated financial statements.」
The company reiterates its adoption of the Fair Value Measurement Standard and other standards and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, dated 4 July 2019). The impact on the quarterly consolidated financial statements was immaterial.」
The Accounting Standard for Fair Value Measurement and related standards were actually adopted from the beginning of the fiscal year ending March 2022, and the filing states that there was no impact on the quarterly consolidated financial statements. - FY2021Update on expected impact of adoptionAnnual report
「The scheduled adoption date for the Accounting Standard for Fair Value Measurement and related standards is the beginning of the fiscal year ending March 2022.」「The impact of adopting the Accounting Standard for Fair Value Measurement and related standards is expected to be immaterial.」
The scheduled adoption from the beginning of the fiscal year ending March 2022 was maintained, with the expected impact of adoption stated to be immaterial. - FY2020First 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 filing first stated that the new accounting standards for fair value measurement, inventories, financial instruments and fair value disclosures, among others, were scheduled to be adopted from the beginning of the fiscal year ending March 2022. The impact was under evaluation.