Application of Accounting Standards for Fair Value Measurement, etc., for the Fiscal Year Ending June 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual 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 relevant requirements from the beginning of the 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 prospectively the new accounting policies prescribed by the Fair Value Measurement Standard. This had no impact on the financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other relevant requirements from the beginning of the fiscal year ending June 2022 and reaffirmed for the full fiscal year that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual 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 related standards from the beginning of the first quarter. 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 related standards prospectively. This had no impact on the quarterly financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other relevant requirements from the beginning of the first quarter accounting period and reaffirmed in the second-quarter report that there was no impact. - 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 related 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 related standards prospectively. This had no impact on the quarterly financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other relevant requirements from the beginning of the fiscal year ending June 2022 as scheduled and disclosed that there was no impact on the quarterly financial statements. - FY2021First statedAnnual report
「2. Scheduled date of application The amendments will be applied from the beginning of the fiscal year ending June 2022. 3. Impact of applying the accounting standards and other relevant requirements The impact on the financial statements of applying the Accounting Standard for Fair Value Measurement and other relevant requirements is currently under evaluation.」
The company disclosed for the first time as a separate topic its plan to apply the Accounting Standard for Fair Value Measurement and other relevant requirements from the beginning of the fiscal year ending June 2022, stating that the impact is under evaluation.