Preparation for applying the accounting standards on fair-value measurement
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. 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” (ASBJ Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application had no impact on the quarterly consolidated financial statements.」
The Company reiterated the application of the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, as well as the continued application of the new accounting policies. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Company reiterated the application of the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, as well as the continued application of the new accounting policies. - FY2022-Q1AchievedAnnual report
「The group applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the first quarter of the current fiscal year. 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 group decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and began applying the new accounting policies. The impact on the financial statements was described as immaterial. - FY2021First 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 June 2022. The impact of applying these standards on the consolidated financial statements is currently being assessed.」
The Company disclosed for the first time that it plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending June 2022, with the impact still under assessment.