Preparation for Adoption of Fair Value Measurement Accounting Standards
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the current consolidated fiscal year.」
The company continues to disclose the application of the accounting standards for fair value measurement and related standards and presents the fair values of financial instruments classified as Level 1, Level 2 and Level 3. - FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose that the application of the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year has no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard will be applied prospectively.」
The accounting standards for fair value measurement and 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 of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company newly stated that it plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and expects no impact.