Planned application of the Accounting Standard for Fair Value Measurement and related standards for the fiscal year ending July 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “fair value measurement standard”) and related standards have been applied from the beginning of the first quarter. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply prospectively the new accounting policies prescribed by the fair value measurement standard and related standards. There is no impact on the quarterly financial statements.」
The company reiterates the adoption of the fair value measurement standard and related standards and that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “fair value measurement standard”) and related standards have been applied from the beginning of the first quarter. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply prospectively the new accounting policies prescribed by the fair value measurement standard and related standards. There is no impact on the quarterly financial statements.」
The company reiterates the adoption of the fair value measurement standard and related standards and that there was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “fair value measurement standard”) and related standards have been applied 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply prospectively the new accounting policies prescribed by the fair value measurement standard and related standards.」
The fair value measurement standard and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending July 2022, were applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the quarterly financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending July 2022. The impact on the financial statements is currently being assessed.」
For the first time, the company states that the accounting standards for fair value measurement, financial instruments and inventory valuation, among others, are scheduled to be applied from the beginning of the fiscal year ending July 2022.