Preparation for Adoption of Fair Value Measurement Accounting Standards
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose that the Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the current fiscal year and that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose that the Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the current fiscal year and that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Accounting Standard and related standards, which it had disclosed through the previous fiscal year as being under preparation for adoption, from the beginning of the first quarter of the current consolidated fiscal year. It states that there is no impact on the financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Guidance on Applying the Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending September 2022.」
For the Fair Value Measurement Accounting Standard, Financial Instruments Accounting Standard, Inventory Valuation Standard and related disclosure guidelines, the company has disclosed for the first time that it plans to apply them from the beginning of the fiscal year ending September 2022 and is assessing their impact on the financial statements.