Planned Adoption of New Accounting Standards for Fair Value Measurement and Accounting Estimates
First written in FY2020. 5 of 9 entries say "Restated". Latest entry: FY2023.
26 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policy prescribed therein has been applied prospectively. This had no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and reports no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company adopted the implementation guidance for the fair value measurement accounting standard from the first quarter and reconfirmed that it had no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company reconfirmed that the implementation guidance for the fair value measurement accounting standard, adopted from the first quarter, had no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Company adopted the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the fiscal year under review. In accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the Company decided to apply prospectively the new accounting policies specified in the guidance. As a result, there was no impact on the quarterly consolidated financial statements for the first quarter under review.」
The Company actually adopted the implementation guidance for the fair value measurement accounting standard from the beginning of the first quarter of the fiscal year under review and stated that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards were applied prospectively. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The Company adopted the fair value measurement accounting standards and related standards from the beginning of the fiscal year and stated that there was no impact on the consolidated financial statements. - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the accounting standard for fair value measurement and related standards applied from the first quarter had no impact on the quarterly consolidated financial statements. - FY2022-Q1AdvancedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other 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 standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Group actually applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current first-quarter consolidated accounting period, with no impact on the quarterly consolidated financial statements. - FY2021AdvancedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the fiscal year-end and included notes on material accounting estimates.」
The Company actually adopted the new standard on disclosures of accounting estimates from the end of the fiscal year under review, while planning to adopt the revenue recognition standard and fair value measurement standard from the beginning of the fiscal year ending March 2022. - FY2020First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The Company disclosed plans to adopt the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and the accounting standards for disclosures of accounting estimates and related standards from the fiscal year-end for the fiscal year ending March 2021.