Adoption of the Fair Value Measurement Accounting Standard and Related Guidance
First written in FY2023-Q1. 2 of 5 entries say "Restated". Latest entry: FY2024-Q1.
- FY2024-Q1AchievedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) 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 Implementation Guidance, the company will apply the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard for fair value measurement, which had been scheduled for application in the previous fiscal year, from the beginning of the first quarter of the current fiscal year. - FY2023ReframedAnnual report
「(2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending February 2024. (3) Impact of applying the accounting standards and related standards The impact on the consolidated financial statements of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement is currently being evaluated.」
In addition to the accounting standard for fair value measurement already in application, the company plans to apply the revised implementation guidance from the beginning of the fiscal year ending February 2024 and is evaluating its impact on the financial statements. - FY2023-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company reiterates its policy of applying the accounting standard for fair value measurement and related standards prospectively, as well as its statement that there is no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company reiterates its policy of applying the accounting standard for fair value measurement and related standards from the beginning of the fiscal year and applying the new accounting policies prospectively. - FY2023-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment under 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 new accounting policies prescribed by these standards will be applied prospectively.」
The company applied the accounting standard for fair value measurement and related standards from the beginning of the fiscal year and is applying the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements.