Scheduled Adoption of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual 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 fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, applied the new accounting policies prescribed therein prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continued to apply the Fair Value Measurement Guidance, which had been applied from the first quarter, and it was stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual 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 fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, applied the new accounting policies prescribed therein prospectively. There was no impact on the quarterly financial statements.」
The Company applied the Fair Value Measurement Guidance from the beginning of the current quarter and applied it prospectively in accordance with the transitional measures. There was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The accounting standards and other requirements on fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied. It was stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Fair Value Measurement Standard and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the accounting standards and implementation guidance on fair value measurement, inventories, financial instruments and other matters from the beginning of the fiscal year ending March 2022, with the amount of the impact undetermined at that time.