Adoption of Accounting Standards for Fair Value Measurement and Other Matters from the Fiscal Year Ending March 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements.」
The implementation guidance for the fair value measurement accounting standard continues to be applied, with no impact on the consolidated financial statements. - FY2023-Q1RestatedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and states that there was no impact on the financial statements. - 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 and applied the new accounting policies prescribed by those standards prospectively.」
The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the fiscal year ending March 2022. It stated that 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 has stated for the first time that it plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact is currently undetermined.