Preparing to Adopt the Accounting Standards for Fair Value Measurement
First written in FY2022. 4 of 7 entries say "Restated". Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
It was reconfirmed that application of the Fair Value Measurement Implementation Guidance continued and that there was no impact on the quarterly consolidated financial statements. - FY2024-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
In addition to the existing application of the Fair Value Measurement Standard and other relevant standards, the implementation guidance was applied from the beginning of the first-quarter consolidated accounting period. It was stated that applying the new accounting policies had no impact on the quarterly consolidated financial statements. - FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards have been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by those standards have been applied prospectively. There was no impact on the consolidated financial statements.」
The company continued to apply the Fair Value Measurement Standard and related standards and reconfirmed that there was no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards have been applied from the beginning of the first-quarter consolidated accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
It was reconfirmed that application of the Fair Value Measurement Standard and other relevant standards continued and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards have been applied from the beginning of the first-quarter consolidated accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
It was reconfirmed that application of the Fair Value Measurement Standard and other relevant standards continued and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards have been applied from the beginning of the first-quarter consolidated accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other relevant standards, which had been described in FY2022 as being under preparation, were actually applied from the beginning of the first-quarter consolidated accounting period. No impact on the quarterly consolidated financial statements was reported. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards will be applied from the beginning of the fiscal year ending January 2023. The amount of the impact of applying the Accounting Standard for Fair Value Measurement and other relevant standards on the consolidated financial statements has not yet been determined.」
The company disclosed plans to apply accounting standards and other relevant standards concerning fair value measurement, financial instruments and inventory valuation from the beginning of the fiscal year ending January 2023. The amount of the impact was stated to be undetermined.