Applying the Fair Value Measurement Accounting Standards from FY2022
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- 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 and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, decided to apply the new accounting policies prescribed in the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the new accounting policies based on the Fair Value Measurement Guidance and states that there is no impact on the quarterly consolidated financial statements. - 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 and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, decided to apply the new accounting policies prescribed in the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the new accounting policies based on the Fair Value Measurement Guidance and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual 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 specified in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. This change had no impact on the quarterly consolidated financial statements for the first quarter or the cumulative first quarter of the current consolidated fiscal year.」
The Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy was applied prospectively. The company states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted 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 current consolidated fiscal year. 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted 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 current consolidated fiscal year. 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards, scheduled to be applied from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current fiscal year. The Company states that there was no impact on the financial statements. - FY2021First statedAnnual report
「(2) Scheduled date of application The amendments will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards, etc. The impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements has not yet been determined.」
The Company disclosed for the first time that it plans to apply the Accounting Standard for Fair Value Measurement and related financial instrument standards from the beginning of the fiscal year ending March 2022, with the impact not yet determined.