Application of the accounting standards for fair value measurement
First written in FY2020. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company has applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply prospectively the new accounting policies prescribed in the guidance. This has had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard on fair value measurement from the beginning of the first quarter of the fiscal year, and reiterated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company has applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply prospectively the new accounting policies prescribed in the guidance. This has had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard on fair value measurement from the beginning of the first quarter of the fiscal year, and reiterated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the consolidated financial statements.」
The company applied the accounting standards on fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and confirmed throughout the year that there was no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards on fair value measurement and related standards from the beginning of the first quarter of the fiscal year, and reiterated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The company 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 consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards on fair value measurement and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022. It states that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company has reiterated its plan to apply the accounting standards on fair value measurement and related guidance from the beginning of the fiscal year ending March 2022. The impact is still being assessed. - FY2020First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company has disclosed for the first time a plan to apply the accounting standards and implementation guidance on fair value measurement, as well as the standards on inventories, financial instruments and other matters, from the beginning of the fiscal year ending March 2022. The impact is still being assessed.