Adoption of Accounting Standards for Fair Value Measurement and Related Matters for the Fiscal Year Ending March 2022
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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 will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
It continued to be disclosed that the implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the consolidated fiscal year and that a new accounting policy would be applied going forward. - FY2023-Q2RestatedAnnual 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 will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
It continued to be disclosed that the implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the consolidated fiscal year and had no impact on the financial statements. - FY2023-Q1AdvancedAnnual 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 will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
Following the accounting standard for fair value measurement, its implementation guidance was applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We have 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 of the current consolidated fiscal period.」
The accounting standards for fair value measurement and related standards scheduled for adoption in the previous fiscal year were applied from 1 April 2021. There was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
It was stated that the accounting standards for fair value measurement and the accounting standards for inventories and financial instruments, among others, were scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was stated to be undetermined at this time.