Planned Adoption of Fair Value Measurement Accounting Standards for the Fiscal Year Ending March 2022
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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 consolidated first-quarter accounting period. 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.」
For the implementation guidance for the Fair Value Measurement Accounting Standard applied from the beginning of the first-quarter accounting period, application of the new accounting policies continued. The impact on the financial statements was considered immaterial. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated first-quarter accounting period, and the new accounting policies prescribed by the implementation guidance were applied prospectively.」
For the implementation guidance for the Fair Value Measurement Accounting Standard applied from the beginning of the first-quarter accounting period, application of the new accounting policies continued. The impact on the financial statements was considered immaterial. - FY2023-Q1AdvancedAnnual report
「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
In addition to the Fair Value Measurement Accounting Standard applied from the previous fiscal year, the new accounting policies in the implementation guidance were applied from the beginning of the current first-quarter accounting period. The impact on the financial statements was considered immaterial. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated first-quarter accounting period, and the new accounting policies prescribed by those standards will be applied prospectively.」
For the Fair Value Measurement Accounting Standard and related standards applied from the beginning of the fiscal year ending March 2022, application of the new accounting policies continued. The impact on the financial statements was considered immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated first-quarter accounting period, and the new accounting policies prescribed by those standards will be applied prospectively.」
For the Fair Value Measurement Accounting Standard and related standards applied from the beginning of the fiscal year ending March 2022, application of the new accounting policies continued. The impact on the financial statements was considered immaterial. - FY2022-Q1AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in the relevant provisions.」
The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, were applied from the beginning of the consolidated first-quarter accounting period. The impact on the financial statements was considered immaterial. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The Accounting Standard for Fair Value Measurement, the Accounting Standard for Measurement of Inventories, the Accounting Standard for Financial Instruments and related standards were scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was undetermined at that time.