Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and will apply the new accounting policies prescribed by the implementation guidance prospectively. This had no impact on the financial statements.」
The company applied the implementation guidance for the fair value measurement accounting standard from the beginning of the fiscal year and stated that it had no impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Guidance) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」
Following the application of the fair value measurement accounting standard, the company also applied the related implementation guidance from the beginning of the current quarter. There was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement, Accounting Standards Board of Japan Statement No. 30, dated 4 July 2019, hereinafter the “Fair Value Measurement Standard,” and other relevant 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, dated 4 July 2019, the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. The application of these standards has no impact.」
The company applied the fair value measurement accounting standards and related guidance from the beginning of the first quarter and stated that their application had no impact on the financial statements. - FY2021First statedAnnual report
「The company will apply the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the fiscal year ending March 2022. … The impact of applying the Accounting Standard for Fair Value Measurement and other relevant standards on the financial statements has not yet been determined.」
The company first disclosed plans to apply the fair value measurement accounting standards and related guidance from the fiscal year ending March 2022. The impact was described as undetermined.