Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
It has applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the fiscal year, and continues to state throughout the fiscal year that there is no impact on the 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 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
It has applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the fiscal year ending March 2022, and continues to state that there is 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 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
It has applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the fiscal year ending March 2022, and continues to state 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" (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 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
It applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the fiscal year ending March 2022. It states that there is no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement were developed, establishing guidance on methods for measuring fair value. Application is scheduled to begin at the start of the fiscal year ending March 2022.」
It states for the first time that the Fair Value Measurement Accounting Standard, its implementation guidance, the standards related to inventories and financial instruments, and the implementation guidance on disclosures of the fair value of financial instruments are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is under assessment.