Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated 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 was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to state as its accounting policy that the implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the current fiscal year and has no impact on the quarterly consolidated 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 “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the current first quarter, after previously stating that it planned to do so. It states that there is no impact on the quarterly consolidated financial statements. - FY2022Addition of planned adoptionAnnual report
「“Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021, Accounting Standards Board of Japan) “The guidance will be applied from the beginning of the fiscal year ending September 2023.” “The amount of the impact of applying the accounting standard and related standards on the consolidated financial statements is currently being assessed.”」
While continuing to apply the Fair Value Measurement Accounting Standard and related standards, the company newly disclosed that it plans to apply the revised implementation guidance from the beginning of the fiscal year ending September 2023 and is assessing the amount of the impact. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to state that applying the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter has no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements.