Preparation for Adoption of Fair Value Measurement Accounting Standards
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. 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, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group has reaffirmed that the fair value measurement accounting standards and related standards were applied from the beginning of the first quarter of the consolidated accounting period, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. 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, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group has reaffirmed that the fair value measurement accounting standards and related standards were applied from the beginning of the first quarter of the consolidated accounting period, with no impact on the quarterly consolidated 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. 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 (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. The application has no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related standards were applied from the beginning of the first quarter of the consolidated fiscal year beginning 1 April 2021. The Group states that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact has not yet been determined.」
The Group continues to plan to apply the fair value measurement accounting standards and related standards from the beginning of the fiscal year ending March 2022, and states that the amount of the impact has not yet been determined. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on 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 amount of the impact was under assessment when these consolidated financial statements were prepared.」
For the first time, the Group disclosed that new standards concerning fair value measurement, inventories, financial instruments and other matters were scheduled to be applied from the beginning of the fiscal year ending March 2022, and that the amount of the impact was being assessed.