Adoption of the Fair Value Measurement Standard
First written in FY2021. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Fair Value Measurement Accounting Guidance (ASBJ Guidance No. 31, 17 June 2021) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company reconfirmed that applying the Fair Value Measurement Accounting Guidance from the beginning of the first quarter of the consolidated fiscal year had no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company reconfirmed that applying the Fair Value Measurement Accounting Guidance from the beginning of the first quarter of the consolidated fiscal year had no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Guidance was applied from the beginning of the first quarter of the current consolidated fiscal year, and the company states that it has no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies prescribed by those standards have been applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the Fair Value Measurement Accounting Standard and related standards, applied from the beginning of the first quarter of the consolidated fiscal year, had no impact on the financial statements in the current quarter. - FY2022-Q2RestatedAnnual report
「The Company has 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, in accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, has applied the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the Fair Value Measurement Accounting Standard and related standards, applied from the beginning of the first quarter of the consolidated fiscal year, had no impact on the financial statements in the current quarter. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards have been applied 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 Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and related standards have been applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for adoption 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. The company states that there is no impact on the financial statements. - FY2021First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Accounting Standards for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of their impact on the consolidated financial statements remains undetermined at this time.