Application of the fair value measurement standard from the fiscal year ending August 2022
First written in FY2021. 3 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") has been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standards on fair value measurement from the beginning of the fiscal year and continues to apply the accounting policy that it has no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") has been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the accounting standards on fair value measurement scheduled for application from the beginning of the fiscal year ending August 2023 was actually applied from the beginning of the first quarter of the current consolidated accounting period, with no impact on the financial statements. - FY2022Planned application of the implementation guidance on fair value measurement in the following fiscal yearAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) Scheduled application date Application is scheduled to begin from the start of the fiscal year ending August 2023. Impact of applying the accounting standard and other guidance The impact of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement on the consolidated financial statements is currently under assessment.」
In connection with the accounting standards and other guidance on fair value measurement applied from the beginning of the fiscal year ending August 2022, the company planned to apply the implementation guidance from the beginning of the fiscal year ending August 2023 and stated that it was assessing the impact. - FY2022-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company applied the accounting standards and other guidance on fair value measurement from the beginning of the first quarter of the current consolidated accounting period and continues to apply the accounting policies adopted thereafter. - FY2022-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company applied the accounting standards and other guidance on fair value measurement from the beginning of the first quarter of the current consolidated accounting period and continues to apply the accounting policies adopted thereafter. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance will be applied prospectively.」
The accounting standards and other guidance on fair value measurement scheduled for application from the beginning of the fiscal year ending August 2022 were actually applied from the beginning of the first quarter of the current consolidated accounting period. - FY2021First statedAnnual report
「The planned effective date for the Accounting Standard for Fair Value Measurement and other standards is the beginning of the fiscal year ending August 2022.」
The company planned to apply the accounting standards and other guidance on fair value measurement, inventories and financial instruments from the beginning of the fiscal year ending August 2022, and stated that the impact had not yet been determined.