Future Adoption of Standards on Fair Value Measurement
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter, and, in accordance with the transitional treatment specified 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), will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There was no impact on the quarterly financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter, and states that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter, and, in accordance with the transitional treatment specified 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), will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There was no impact on the quarterly financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter, and states that there was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards, which had been scheduled for future application, from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly financial statements. - FY2021ReframedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending November 2023.」
In addition to the plan to apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending November 2022, the company states that the implementation guidance revised in 2021 is scheduled to be applied from the beginning of the fiscal year ending November 2023. - FY2020First statedAnnual report
「(2) Scheduled effective date The standards are scheduled to be applied from the beginning of the fiscal year ending November 2022. (3) Impact of applying the relevant accounting standards The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and other standards has not yet been determined.」
The Accounting Standard for Fair Value Measurement, the Accounting Standard for Valuation of Inventories, the Accounting Standard for Financial Instruments and other standards are scheduled to be applied from the beginning of the fiscal year ending November 2022, with the amount of the impact yet to be determined.