Application of the Fair Value Measurement Standard from the Fiscal Year Ending October 2022
First written in FY2021. 4 of 8 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the current fiscal year, and the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively. The application of the Implementation Guidance on the Fair Value Measurement Accounting Standard has no impact on the financial statements.」
The revised Implementation Guidance on the Fair Value Measurement Accounting Standard was adopted from the beginning of the current fiscal year, and it was stated that there would be no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) was adopted from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. The application of the Implementation Guidance on the Fair Value Measurement Accounting Standard has no impact on the quarterly financial statements.」
The adoption of the revised Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter accounting period was reconfirmed, and it was stated that there would be no impact on the quarterly financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) was adopted from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. The application of the Implementation Guidance on the Fair Value Measurement Accounting Standard has no impact on the quarterly financial statements.」
The revised Implementation Guidance on the Fair Value Measurement Accounting Standard, which had been disclosed as scheduled for adoption in the previous fiscal year, was adopted from the beginning of the first quarter accounting period. It was stated that there would be no impact on the quarterly financial statements. - FY2022Additional adoption of the revised implementation guidance scheduledAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, Accounting Standards Board of Japan)」
In addition to adopting the Fair Value Measurement Accounting Standard from the beginning of the fiscal year ending October 2022, the company indicated that it planned to adopt the revised implementation guidance from the beginning of the fiscal year ending October 2023. No impact on the financial statements is expected. - 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 other 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 other standards will be applied prospectively.」
The adoption of the accounting standards for fair value measurement from the beginning of the first quarter accounting period was reiterated, and it was stated that there would be no impact on the quarterly financial statements. - 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 other 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 other standards will be applied prospectively.」
The adoption of the accounting standards for fair value measurement from the beginning of the first quarter accounting period was reiterated, and it was stated that there would be no impact on the quarterly financial statements for the cumulative second quarter period. - FY2022-Q1AdvancedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and related standards have been applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The accounting standards for fair value measurement, which had been disclosed as scheduled for adoption from the fiscal year ending October 2022, were adopted from the beginning of the first quarter accounting period. It was stated that there would be no impact on the quarterly financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related guidance are scheduled to be applied from the beginning of the fiscal year ending October 2022. The impact of applying these standards and guidance is under evaluation.」
The Accounting Standard for Fair Value Measurement and related guidance are scheduled to be applied from the beginning of the fiscal year ending October 2022, and the impact on the financial statements is under evaluation.