Application of the Accounting Standards for Fair Value Measurement, etc., from the Fiscal Year Ending March 2022
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Guidance on Application of Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Application of Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Guidance on Application of Accounting Standard for Fair Value Measurement, the new accounting policy prescribed by the guidance has been applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Guidance on Application of Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, reaffirming that there is no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Guidance on Application of Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Application of Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Guidance on Application of Accounting Standard for Fair Value Measurement, the new accounting policy prescribed by the guidance has been applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Guidance on Application of Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, reaffirming that there is no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Guidance on Application of Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Application of Accounting Standard for Fair Value Measurement”) 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 Guidance on Application of Accounting Standard for Fair Value Measurement, the new accounting policy prescribed by the guidance has been applied prospectively. This has no impact on the quarterly consolidated financial statements.」
In addition to the accounting standards for fair value measurement and related standards previously applied, the guidance published on 17 June 2021 was applied from the beginning of the first quarter. There is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 other standards were applied prospectively.」
The accounting standards for fair value measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2022, have been applied, reaffirming that a new accounting policy is being applied prospectively. There is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 other standards were applied prospectively.」
The accounting standards for fair value measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2022, have been applied, reaffirming that a new accounting policy is being applied prospectively. There is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The company first stated that it planned to apply the accounting standards for fair value measurement, as well as standards relating to inventories and financial instruments, from the beginning of the fiscal year ending March 2022.