Planned Application of the Accounting Standards for Fair Value Measurement, etc., for the Fiscal Year Ending March 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to disclose the application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter. The application has also affected the valuation of investment securities and other assets. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to disclose the application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year. The application has also affected the valuation of investment securities and other assets. - FY2022-Q1AchievedAnnual report
「The Group applied 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), the new accounting policies specified by the standard and related guidance will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied, resulting in increases of ¥229 million in investment securities, ¥70 million in deferred tax liabilities and ¥158 million in valuation difference on available-for-sale securities. - FY2021RestatedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022. - FY2020First 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 March 2022.」
For the first time, the company stated that it planned to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and related standards from the beginning of the fiscal year ending March 2022. The impact of application was stated to be undetermined at this time.