Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual 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 implementation guidance for the accounting standards for fair value measurement, which had been scheduled for application in the previous fiscal year, was applied from the beginning of the first quarter of the current fiscal year. The impact on the financial statements was considered immaterial. - FY2022Application of the implementation guidance scheduled for the following fiscal yearAnnual report
「The company plans to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the fiscal year ending September 2023.」
Application of the implementation guidance for the accounting standards for fair value measurement was scheduled to begin at the start of the fiscal year ending September 2023, with the amount of the impact still under evaluation. - FY2022-Q3RestatedAnnual report
「We have 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 will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continued to apply the accounting standards for fair value measurement and reaffirmed the explanation that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement 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 standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards prospectively from the beginning of the fiscal year. It was stated that there was no impact on the quarterly consolidated financial statements.