Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022Disclosure of planned future application of the new implementation guidanceAnnual report
「The application of the Implementation Guidance on Accounting Standard for Fair Value Measurement has no material impact on the consolidated financial statements.」
In addition to stating that application of the Fair Value Measurement Standard and other standards has no impact, the Company disclosed plans to apply the related implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The company does not hold financial instruments whose amounts on the quarterly consolidated balance sheet are measured at fair value, and therefore there is no impact on the quarterly consolidated financial statements.」
The Company continues to state that applying the Fair Value Measurement Standard and other standards has no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Company does not hold any financial instruments measured at fair value as amounts reported on the quarterly balance sheet, and therefore there is no impact on the quarterly financial statements.」
The Company continues to state that applying the Fair Value Measurement Standard and other standards has no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. The Company does not hold financial instruments measured at fair value as the amounts presented in its quarterly balance sheet, and therefore there is no impact on the quarterly financial statements.」
Although the Company applied the Fair Value Measurement Standard and other standards from the beginning of the fiscal year, there is no impact on the financial statements because it does not hold financial instruments measured at fair value.