Adoption of the Accounting Standards for Fair Value Measurement
First written in FY2021. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance on Accounting Standard No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied 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 policy prescribed in the Fair Value Measurement Implementation Guidance was applied prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative third-quarter period.」
The Fair Value Measurement Implementation Guidance had been applied from the beginning of the first quarter of the current fiscal year, and it was stated that there was no impact on the financial statements for the cumulative third-quarter period. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The revised implementation guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year. The application of the new accounting policy had no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
In FY2022-Q3, the accounting standards and related guidance on fair value measurement had been applied from the beginning of the first quarter of the current fiscal year, and it was stated that there was no impact on the financial statements for the cumulative third-quarter period. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The accounting standards and related guidance on fair value measurement were applied from the beginning of the fiscal year ending March 2022. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「“Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance on Accounting Standard No. 31, 4 July 2019) (2) Scheduled date of application The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and related guidance The impact of applying the accounting standards and related guidance is being assessed as of the date of preparation of these consolidated financial statements.」
The Bank plans to apply the accounting standards and related guidance on fair value measurement, as well as the guidance on fair value disclosures for financial instruments, from the beginning of the fiscal year ending March 2022, and is assessing the impact.