Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard Implementation Guidance, for which the impact had been under assessment in the previous fiscal year, began to be applied from the beginning of the first quarter of the current fiscal year. - FY2022Disclosure of the non-application of implementation guidanceAnnual report
「The amount of the impact on the consolidated financial statements from applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement is currently being assessed.」
The company states that it is assessing the impact of the amended implementation guidance, which is scheduled to be applied from the beginning of the fiscal year ending March 2023, following the application of the Fair Value Measurement Accounting Standard. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ 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 (ASBJ 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. This had no impact on the quarterly consolidated financial statements.」
The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and explains that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ 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 (ASBJ 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 Fair Value Measurement Accounting Standard and other relevant standards were applied from the beginning of the first quarter of the current fiscal year. The company explains that there was no impact on the quarterly consolidated financial statements.