Application of Accounting Standards and Other Requirements on Fair Value Measurement for the Fiscal Year Ended March 2022
First written in FY2020. 6 of 9 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the implementation guidance.」
The company applied the implementation guidance for the standards concerning fair value measurement from the beginning of the current fiscal year and states that there was no impact on the financial statements. - 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 Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has reiterated that it applied the implementation guidance for the standards concerning fair value measurement from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has reiterated that it applied the implementation guidance for the standards concerning fair value measurement from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
In addition to the standards concerning fair value measurement that have been applied since the fiscal year ending March 2022, the company applied the related implementation guidance from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards 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 Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company has reiterated that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional provisions. There was no impact on the quarterly consolidated financial statements.」
The company has reiterated that it applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, 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, will apply the new accounting policies prescribed by those standards prospectively.」
The company actually applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022. It states that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the new standards concerning fair value measurement and financial instrument accounting from the beginning of the fiscal year ending March 2022. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019), the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company first stated that it planned to apply the new standards concerning fair value measurement and financial instrument accounting from the beginning of the fiscal year ending March 2022.