Planned Adoption of Fair Value Measurement Standards for the Fiscal Year Ending July 2022
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current fiscal year, and the new accounting policies prescribed by those standards have been applied prospectively. They had no effect on the financial statements.」
The company continues to state that it applied the accounting standards for fair value measurement and related standards from the beginning of the current fiscal year and that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed 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 these standards prospectively. There is no impact on the quarterly financial statements.」
The company continues to state that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter and that there was no impact on the quarterly 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 accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement 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 these standards prospectively. There is no impact on the quarterly financial statements.」
The company actually applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year, rather than the beginning of the fiscal year ending July 2022 as previously planned. It states that there was no impact on the quarterly financial statements. - FY2021DroppedAnnual reportThe previous filing stated that the accounting standards for fair value measurement and related standards were scheduled to be applied in the fiscal year ending July 2022, but no explicit statement to this effect can be confirmed in this filing.
- FY2020First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: scheduled to apply from the beginning of the fiscal year ending July 2022. / The impact of applying these accounting standards and related standards on the financial statements is considered to be immaterial.」
The company plans to apply the Accounting Standard for Fair Value Measurement, accounting standards for inventories and financial instruments, and related standards from the beginning of the fiscal year ending July 2022, with the impact expected to be immaterial.