Preparation for Applying the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2020. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the implementation guidance. This had no impact on the financial statements.」
The Company continued to disclose in its full-year results the application of the implementation guidance on the accounting standard for fair value measurement and the absence of any impact on the 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 continued to disclose the application of the implementation guidance on the accounting standard for fair value measurement and 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 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 implementation guidance on the accounting standard for fair value measurement and stated that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standard and other standards. There was no impact on the consolidated financial statements.」
The Company continued to disclose the application of the accounting standards for fair value measurement, etc., and stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ 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 consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company continued to disclose the application of the accounting standards for fair value measurement, etc., and stated that there was no impact on the quarterly consolidated financial statements. - 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 standards for fair value measurement, etc., which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied. The Company stated that there was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「(2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending March 2022.」
The Company stated that it plans to apply the accounting standards for fair value measurement, etc., from the beginning of the fiscal year ending March 2022, and that the impact on the financial statements is currently being assessed.