Application of the accounting standard for fair value measurement and related standards
First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「This change has no impact on the quarterly consolidated financial statements for the second quarter or the six-month period ended 30 September.」
The company continues to state its policy of applying the implementation guidance for the Fair Value Accounting Standard from the beginning of the first quarter and reports that there is no impact on the financial statements for the second quarter. - FY2023-Q1AchievedAnnual 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
The implementation guidance for the Fair Value Accounting Standard, previously scheduled for application from the beginning of the fiscal year ending March 2023, was actually applied from the beginning of the first quarter of the current fiscal year. The company states that there is no impact on the financial statements. - FY2022AdvancedAnnual report
「• Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021): scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The company plans to apply the new implementation guidance related to the Fair Value Accounting Standard from the beginning of the fiscal year ending March 2023 and is evaluating the amount of the impact. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Accounting Standard”) and related standards have been applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Accounting 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 Accounting Standard and related standards will be applied prospectively. There is no impact on the consolidated financial statements for the third quarter.」
The company continues to apply the Fair Value Accounting Standard and related standards, but states that there is no impact on the consolidated financial statements for the third quarter. - FY2022-Q2RestatedAnnual report
「There was no impact on the consolidated financial statements for the cumulative second quarter period.」
The company continues to apply the Fair Value Accounting Standard and related standards, but states that there is no impact on the consolidated financial statements for the second quarter. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Accounting Standard”) and related standards have been applied 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 Accounting 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 Accounting Standard and related standards will be applied prospectively. There is no impact on the consolidated financial statements for the first quarter.」
The Fair Value Accounting Standard and related standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies have been applied prospectively in accordance with the transitional treatment. The company states that there is no impact on the quarterly consolidated financial statements.