Application of Accounting Standards for Fair Value Measurement, etc., for the Fiscal Year Ending March 2022
First written in FY2020. 4 of 8 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, it has applied prospectively the new accounting policies prescribed by the guidance. There is no impact on the quarterly consolidated financial statements.」
The company has continued to apply in the current quarter the Fair Value Measurement Implementation Guidance applied from the beginning of the first quarter of the current fiscal year. - FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the quarterly consolidated financial statements.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application in the following fiscal year, from the beginning of the first quarter of the current fiscal year. It states that there is no impact on the quarterly consolidated financial statements. - FY2022Revised application guidance scheduled for application in the following fiscal yearAnnual report
「Scheduled application date for the Implementation Guidance on Accounting Standard for Fair Value Measurement: To be applied from the beginning of the fiscal year ending March 2023.」
Following the application of the Fair Value Measurement Standard and other standards, the company plans to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023 and is assessing the impact. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has continued to apply in the current quarter the Fair Value Measurement Standard and other standards applied from the beginning of the first quarter of the current fiscal year. It states 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 “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has continued to apply in the current quarter the Fair Value Measurement Standard and other standards applied from the beginning of the first quarter of the current fiscal year. It states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current fiscal year. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Standard and other standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. It states that there is no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The standards for fair value measurement and other standards will be applied from the beginning of the fiscal year ending March 2022. The impact on the consolidated financial statements of applying the standards for fair value measurement and other standards has not yet been determined.」
The company continues to state that it plans to apply the standards for fair value measurement and other standards from the beginning of the fiscal year ending March 2022 and that the impact has not yet been determined. - FY2020First statedAnnual report
「The standards for fair value measurement and other standards will be applied from the beginning of the fiscal year ending March 2022. The impact on the consolidated financial statements of applying the standards for fair value measurement and other standards has not yet been determined.」
The company plans to apply the standards for fair value measurement and other standards from the beginning of the fiscal year ending March 2022 and states that the impact on the financial statements has not yet been determined.