Application of New Accounting Standards on Fair Value Measurement, etc., from the Fiscal Year Ending March 2022
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and will apply the new accounting policies prescribed by the implementation guidance for the Fair Value Measurement Accounting Standard prospectively. This has no impact on the consolidated financial statements.」
The Company reconfirms that it applied the application guidance for the Fair Value Measurement Accounting Standard from the beginning of the fiscal year and that there is no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company reiterates its policy of applying the application guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q1Update on application guidanceAnnual 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company applied the application guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year and is applying the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively, 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 Standards Board of Japan Statement No. 10, 4 July 2019). There is no impact on the quarterly consolidated financial statements.」
The Company reiterates its policy of applying the new accounting standards on fair value measurement and related matters from the beginning of the first quarter of the current fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively, 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 Standards Board of Japan Statement No. 10, 4 July 2019). There is no impact on the quarterly consolidated financial statements.」
The Company reiterates its policy of applying the new accounting standards on fair value measurement and related matters from the beginning of the first quarter of the current fiscal year and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively. The standards have no impact on the quarterly consolidated financial statements.」
The Company applied the new accounting standards on fair value measurement and related matters from the beginning of the first quarter of the current fiscal year, rather than from the beginning of the fiscal year ending March 2022 as previously planned. It states that there is no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and related standards has not yet been determined.」
The Company newly states that it plans to apply new accounting standards on fair value measurement, inventories, financial instruments and related disclosures from the beginning of the fiscal year ending March 2022.