Preparation for Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022. 3 of 7 entries say "Restated". Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. The adoption of the Fair Value Measurement Implementation Guidance had no impact on the group's quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, with the accounting policies applied prospectively and no impact on the financial statements. - FY2024-Q1AchievedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation 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 Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. The adoption of the Fair Value Measurement Implementation Guidance had no impact on the group's quarterly consolidated financial statements.」
The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement, which had been scheduled for adoption and whose impact had been under assessment in the previous fiscal year, from the beginning of the first quarter of the consolidated fiscal year. It had no impact on the financial statements. - FY2023Planned additional adoption of implementation guidanceAnnual report
「Scheduled date of adoption of the Implementation Guidance on the Accounting Standard for Fair Value Measurement: The guidance is scheduled to be adopted from the beginning of the fiscal year ending January 2024. … The impact of adopting the Implementation Guidance on the Accounting Standard for Fair Value Measurement on the consolidated financial statements is currently under assessment.」
The company plans to adopt the subsequently amended implementation guidance related to the accounting standards for fair value measurement from the beginning of the fiscal year ending January 2024 and is assessing the impact. - FY2023-Q3RestatedAnnual report
「The company adopted 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 will apply the accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company adopted the accounting standards for fair value measurement and related standards from the beginning of the fiscal year and continues to apply the accounting policies prospectively. - FY2023-Q2RestatedAnnual report
「The company adopted 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 will apply the accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company adopted the accounting standards for fair value measurement and related standards from the beginning of the fiscal year and continues to apply the accounting policies prospectively. - FY2023-Q1AchievedAnnual report
「The company adopted 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 current 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 will apply the accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The planned adoption of the accounting standards for fair value measurement and related standards from the beginning of the fiscal year was implemented, with no impact on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be adopted from the beginning of the fiscal year ending January 2023. … The impact of adopting the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements is currently under assessment.」
The company plans to adopt the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending January 2023, and is assessing the impact on the financial statements.