Preparing to apply accounting standards for fair value measurement from the fiscal year ending March 2022
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and its impact on the consolidated financial statements and other matters for the current consolidated fiscal year was immaterial.」
The application of the revised implementation guidance for the accounting standard for fair value measurement, and its immaterial impact on the financial statements, have also been confirmed for the full fiscal year. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements during the nine-month period of the third quarter consolidated cumulative period.」
The revised Fair Value Measurement Guidance was applied from the first quarter, and disclosures have continued to state that there is no impact on the financial statements for the nine-month cumulative period. - FY2023-Q2ReframedAnnual 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 consolidated accounting period and decided to apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively, in accordance with the transitional treatment specified in paragraph 27-2 of the guidance. There was no impact on the quarterly consolidated financial statements during the current second-quarter cumulative period.」
Following the adoption of the accounting standard for fair value measurement, the company disclosed an accounting policy of applying the revised implementation guidance from the first quarter, and stated that there was no impact on the financial statements for the cumulative second quarter. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements during the nine-month period of the third quarter consolidated cumulative period.」
The policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, and the absence of any impact on the financial statements for the cumulative third quarter, have been reaffirmed. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements for the second quarter cumulative consolidated period.」
It has been reconfirmed that the accounting policy of applying the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first-quarter consolidated accounting period has no impact on the financial statements for the six months ended the second quarter. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards were 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 Fair Value Measurement Accounting 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 Fair Value Measurement Accounting Standard and other standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements for the cumulative first quarter of the current fiscal year.」
The accounting standards for fair value measurement and related standards, which were scheduled to apply from the beginning of the fiscal year ending March 2022, were actually applied from the beginning of the first quarter of the current consolidated fiscal year. No impact on the financial statements was reported. - FY2020First statedAnnual report
「(2) Scheduled adoption date: We will apply the standard from the beginning of the fiscal year ending March 2022.」
First disclosure of the plan to apply the accounting standards for fair value measurement from the beginning of the fiscal year ending March 2022, with the impact still under evaluation.