Preparation for adopting fair-value measurement accounting standards
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This had no impact on the consolidated financial statements.」
The disclosure states that the Fair Value Measurement Standard and other standards were applied from the beginning of the fiscal year ending March 2022, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This had no impact on the quarterly consolidated financial statements.」
The disclosure states that the Fair Value Measurement Standard and other standards applied from the beginning of the first quarter of the current fiscal year will continue to be applied, with no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ 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, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards 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 (ASBJ Statement No. 10, 4 July 2019). This had no impact on the quarterly consolidated financial statements.」
The disclosure states that the Fair Value Measurement Standard and other standards scheduled for application from the beginning of the fiscal year ending March 2022 were actually applied from the beginning of the first quarter of the current fiscal year. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on the Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the accounting standards for fair value measurement and the standards related to financial instruments and inventories from the beginning of the fiscal year ending March 2022.