Application of the Fair Value Measurement Accounting Standards and Related Standards for the Fiscal Year Ending March 2023
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “fair value measurement standard”) and related standards from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company reconfirms that it applied the accounting standards and related guidance on fair value measurement from the beginning of the first quarter of the consolidated fiscal period and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “fair value measurement standard”) and related standards from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company reconfirms that it applied the accounting standards and related guidance on fair value measurement from the beginning of the first quarter of the consolidated fiscal period and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “fair value measurement standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company applied the accounting standards and related guidance on fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter of the current consolidated fiscal period. It states that there was no impact on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「“Accounting Standard for Fair Value Measurement” and “Implementation Guidance on Accounting Standard for Fair Value Measurement” ……(2) Scheduled date of application: The standards are scheduled to be applied from the beginning of the fiscal year ending March 2023. (3) Impact of applying the accounting standards and related guidance: The amount of the impact is being assessed as of the preparation of these consolidated financial statements.」
The company plans to apply the accounting standards and related guidance on fair value measurement, the accounting standard for inventory valuation, the accounting standard for financial instruments and related disclosure guidance from the beginning of the fiscal year ending March 2023, and is assessing the impact.