Adoption of the Accounting Standards for Fair Value Measurement from the Fiscal Year Ending March 2022
First written in FY2021. 3 of 7 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The company has reconfirmed that it is applying the Implementation Guidance on Accounting Standards for Fair Value Measurement from the beginning of the first quarter accounting period and that there is no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the accounting standard for fair value measurement, which had been scheduled for adoption in FY2024, was adopted from the beginning of FY2023-Q1. The company states that there was no impact on the financial statements. - FY2022Added the scheduled adoption of the forthcoming application guidanceAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
In connection with the accounting standard for fair value measurement applied from the beginning of the fiscal year ending March 2022, the company added a plan to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting standards for fair value measurement and related standards, which were scheduled to apply from the beginning of the fiscal year ending March 2022, and stated that there would be no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company 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 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 (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 continues to apply the accounting standards for fair value measurement and related standards, which were scheduled to take effect from the beginning of the fiscal year ending March 2022. It states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year, rather than from the beginning of the fiscal year ending March 2022 as previously planned. It states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「Planned application date for the Accounting Standard for Fair Value Measurement and related standards: from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the accounting standards and implementation guidance concerning fair value measurement, inventory valuation and financial instruments from the beginning of the fiscal year ending March 2022. The impact on the consolidated financial statements is currently undetermined.