Application of fair value measurement accounting standards and related standards for the fiscal year ending March 2022
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the consolidated financial statements.」
The company continues to state that it applied the implementation guidance on fair value measurement accounting standards from the beginning of the fiscal year, with no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. The application had no impact.」
The company continues to state that it applied the fair value measurement accounting standards and related standards from the beginning of the fiscal year, with no impact. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」
The company continues to state that it applied the fair value measurement accounting standards and related standards from the beginning of the first quarter of the consolidated fiscal year, with no impact. - FY2022-Q1AchievedAnnual report
「We applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year under review. In accordance with the transitional treatment specified in Paragraph 19 of the 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 specified by these standards prospectively. There was no impact.」
The company applied the fair value measurement accounting standards and related standards from the beginning of the current quarter, rather than from the beginning of the fiscal year ending March 2022 as previously planned, and stated that there was no impact. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company newly stated that it plans to apply the fair value measurement accounting standards and related standards from the beginning of the fiscal year ending March 2022, with the amount of the impact undetermined at this time.