Preparation for Applying Fair-Value Measurement Standards
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Company adopted the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the implementation guidance on the accounting standard for fair value measurement, will apply prospectively the new accounting policy prescribed in the implementation guidance. The adoption has no impact on the quarterly consolidated financial statements.」
The Company continues to apply the new accounting policy based on the implementation guidance on the accounting standard for fair value measurement adopted from the beginning of the first quarter of the consolidated fiscal year. - FY2023-Q1AdvancedAnnual report
「We 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 first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment in paragraph 27-2. There is no impact on the quarterly consolidated financial statements.」
The Company adopted the implementation guidance on the accounting standard for fair value measurement from the beginning of the current first quarter of the consolidated fiscal year and proceeded with applying the new accounting policy. The Company states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied 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 from the beginning of the first quarter of the 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company states that the adoption of the accounting standards and related guidance for fair value measurement from the beginning of the first quarter of the consolidated fiscal year had no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The company has applied 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 from the beginning of the first quarter of the 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The company has applied 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 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The accounting standards and related guidance for fair value measurement, scheduled to be adopted from the beginning of the fiscal year ending March 2022, were adopted from the beginning of the current first quarter of the consolidated fiscal year. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
The accounting standards and related guidance for fair value measurement are scheduled to be adopted from the beginning of the fiscal year ending March 2022, and the amount of the impact is being assessed. - FY2020First statedAnnual report
「(2) Scheduled date of adoption: The standard is scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adopting the accounting standards and guidance: The amount of the impact is being assessed as of the preparation of these consolidated financial statements.」
The accounting standards for fair value measurement, the accounting standard for financial instruments and related standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022, and the amount of the impact is being assessed.