Adoption of the Fair Value Measurement Accounting Standard for the Fiscal Year Ending March 2022
First written in FY2020. 5 of 9 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and will apply prospectively the new accounting policies prescribed in the Fair Value Measurement Guidance. This has no impact on the consolidated financial statements.」
The company continues to apply the Fair Value Measurement Guidance and has reconfirmed that it has no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company has 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed therein. This has no impact on the consolidated financial statements for the third quarter of the current fiscal year.」
The company has applied the Fair Value Measurement Guidance from the beginning of the first quarter of the current fiscal year, and has reconfirmed that it has no impact on the consolidated financial statements for the third quarter. - FY2023-Q2RestatedAnnual report
「The company has 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed therein. This has no impact on the consolidated financial statements for the second quarter of the current fiscal year.」
The company has applied the Fair Value Measurement Guidance from the beginning of the first quarter of the current fiscal year, and has reconfirmed that it has no impact on the consolidated financial statements for the second quarter. - FY2023-Q1AchievedAnnual report
「The company has 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed therein. This has no impact on the consolidated financial statements for the first quarter of the current fiscal year.」
The company states that it applied the Fair Value Measurement Guidance, which had been scheduled for application from the fiscal year ending March 2023, from the beginning of the first quarter of the current fiscal year, and that it has no impact on the financial statements. - FY2022Application of the implementation guidance scheduled for the following fiscal yearAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) is scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The company states that, following the application of the accounting standard on fair value measurement and related standards, it plans to apply new implementation guidance from the beginning of the fiscal year ending March 2023 and is assessing the amount of the impact. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified 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), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that it has applied the accounting standard on fair value measurement and related standards from the beginning of the first quarter of the current fiscal year, and that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We 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 new accounting policies prescribed by the fair value measurement standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The fair value measurement accounting standards and related standards were applied from the beginning of the first quarter of the consolidated fiscal year beginning 1 April 2021. The Group states that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standard on fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and has reconfirmed that the amount of the impact is under assessment. - FY2020First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standard on fair value measurement and the related standards and implementation guidance concerning financial instruments and other matters from the beginning of the fiscal year ending March 2022. The amount of the impact is currently undetermined.