Application of the Accounting Standards for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2020. 2 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and decided to apply prospectively the new accounting policies prescribed by the guidance in accordance with the transitional treatment set out in paragraph 27-2. The resulting impact on the quarterly financial statements was nil.」
The Company has reiterated that applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period had no impact on the quarterly financial statements. - 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 “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter accounting period and decided to apply prospectively the new accounting policies prescribed by the guidance in accordance with the transitional treatment set out in paragraph 27-2. The resulting impact on the quarterly financial statements was nil.」
The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter accounting period and stated that it had no impact on the financial statements. - FY2022AdvancedAnnual report
「The planned application date for the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, Accounting Standards Board of Japan) is the beginning of the fiscal year ending March 2023.」
Following the application of the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year ending March 2022, the Company has newly disclosed its plan to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period and decided to apply prospectively the new accounting policies prescribed by those standards in accordance with the transitional treatment set out in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019). The resulting impact on the quarterly financial statements was immaterial.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter accounting period and assessed the impact on the financial statements as immaterial. - 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 has reconfirmed its plan to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022. - 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 company has stated for the first time that it plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact is currently undetermined.