Planned Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was adopted from the beginning of the current consolidated fiscal year, with no impact on the consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard was adopted from the beginning of the fiscal year, with no impact on the financial statements, and this is being disclosed again. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard was adopted from the beginning of the fiscal year, with no impact on the quarterly consolidated financial statements, and this is being disclosed again. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard was adopted from the beginning of the fiscal year, with no impact on the quarterly consolidated financial statements, and this is being disclosed again. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard, which had been scheduled for adoption from the beginning of the fiscal year ending June 2023, was adopted from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
The adoption of the Fair Value Measurement Accounting Standard and other applicable standards from the beginning of the first quarter of the consolidated fiscal year, with no impact on the quarterly consolidated financial statements, is being disclosed again. - FY2022-Q1AdvancedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and other applicable standards were adopted from the beginning of the fiscal year ending June 2022. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The company will apply the standards from the beginning of the fiscal year ending June 2022. The Guidance on Accounting Standard for Fair Value Measurement (revised 2021) will be applied from the beginning of the fiscal year ending June 2023.」
The company has for the first time disclosed plans to apply the accounting standards for fair value measurement from the fiscal year ending June 2022 and the revised guidance from the fiscal year ending June 2023.