Application of accounting standards for fair value measurement and other matters in the fiscal year ending March 2022
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the quarter, and the company continues to explain that the adoption had no impact. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the quarter, and the company continues to explain that the adoption had no impact. - FY2023-Q1Adoption of Implementation Guidance with No ImpactAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied 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 new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」
The implementation guidance related to the Fair Value Measurement Accounting Standard, which had already been adopted, was applied from the beginning of the current quarter, and it states that there was no impact. - FY2022-Q1AchievedAnnual report
「“Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards have been applied 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively.」
The Fair Value Measurement Accounting Standard and other relevant standards, which had previously been scheduled for adoption, were applied from the beginning of the fiscal year ending March 2022. It states that there was no impact from the adoption. - FY2021RestatedAnnual report
「(2) Scheduled effective date: The standard will be applied from the beginning of the fiscal year ending March 2022.」
The Company reconfirmed its plan to apply the accounting standards for fair value measurement and other matters from the beginning of the fiscal year ending March 2022, with the impact remaining undetermined. - 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 disclosed plans to apply the accounting standards for fair value measurement, inventory valuation, financial instruments and other matters from the beginning of the fiscal year ending March 2022. The impact has not yet been determined.