Future Application of the Accounting Standard for Fair Value Measurement
First written in FY2020. 4 of 8 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The company applied 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company applied the new accounting policies prescribed in the guidance prospectively. It noted that there was no impact on the quarterly financial statements.」
The guidance on the accounting standard for fair value measurement was adopted from the beginning of the first quarter, and the treatment of applying the new accounting policy prospectively remains in place. - FY2023-Q1AchievedAnnual report
「The company applied 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」
The guidance on the accounting standard for fair value measurement, which had been scheduled for adoption by the end of the previous fiscal year, was adopted from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly financial statements. - FY2022Scheduled adoption of the Implementation Guidance on the Accounting Standard for Fair Value MeasurementAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021)」
The company plans to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year ending March 2023, and the amount of the impact is currently under assessment. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter accounting period, and the company continues to apply the new accounting policy prospectively. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter accounting period, and the company continues to apply the new accounting policy prospectively. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and, in accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by those standards prospectively.」
The Accounting Standard for Fair Value Measurement and other 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 accounting period. - FY2021RestatedAnnual report
「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 continues to state that the 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 amount of the impact is currently under assessment. - FY2020First statedAnnual report
「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 Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of the impact is under assessment.