Application of Accounting Standards for Fair Value Measurement and Financial Instruments, etc. to the Fiscal Year Ending March 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The Accounting Standards for Fair Value Measurement and other related standards were applied from the beginning of the first-quarter accounting period, and the Company continued to explain that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The Accounting Standards for Fair Value Measurement and other related standards were applied from the beginning of the first-quarter accounting period, and the Company continued to explain that there was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out 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), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The Accounting Standards for Fair Value Measurement and other related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first-quarter accounting period. The Company stated that there was no impact on the quarterly financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and other related standards has not yet been determined.」
The Company disclosed for the first time its plan to apply new standards on fair value measurement, financial instruments, inventory valuation and other matters from the beginning of the fiscal year ending March 2022.