Scheduled Adoption of Fair Value Measurement Accounting Standards for the Fiscal Year Ending February 2023
First written in FY2021. 2 of 6 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q3.
- FY2024-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 current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The revised implementation guidance for the accounting standards for fair value measurement was applied from the beginning of the first quarter of the consolidated fiscal year, and the company continued to state that there was no impact on the financial statements. - FY2024-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 current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The revised implementation guidance for the accounting standards for fair value measurement was applied from the beginning of the first quarter of the consolidated fiscal year, and the company continued to state that there was no impact on the financial statements. - FY2024-Q1AchievedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The revised implementation guidance for the accounting standards for fair value measurement, which had been scheduled for adoption from the beginning of the fiscal year ending February 2024, was actually applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2023Revised implementation guidance scheduled for adoption in the fiscal year ending February 2024Annual report
「Implementation Guidance on the Accounting Standard for Fair Value Measurement: This guidance will be applied from the beginning of the fiscal year ending February 2024.」
Following completion of the adoption of the accounting standards for fair value measurement and related standards, the company newly disclosed that the revised implementation guidance was scheduled to be applied from the beginning of the fiscal year ending February 2024. - FY2023-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending February 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year. It was stated that there was no impact on the financial statements. - FY2021First statedAnnual report
「Application date for the Accounting Standard for Fair Value Measurement and related standards: These standards will be applied from the beginning of the fiscal year ending February 2023. The impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements has not been determined at this time.」
For the first time, it was disclosed that the accounting standards and implementation guidance concerning fair value measurement, inventories, financial instruments and other matters were scheduled to be applied from the beginning of the fiscal year ending February 2023.