Preparation for Adopting Fair Value Measurement Accounting Standards
First written in FY2021. 5 of 8 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 fiscal year, and the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements for the current fiscal year.」
Application of the implementation guidance for the Accounting Standard for Fair Value Measurement continued for the full fiscal year, and the company determined that there was no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement applied from the beginning of the first quarter continues to be applied, and the company determined that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement applied from the beginning of the first quarter continues to be applied, and the company determined that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement, which had been scheduled for application, was applied from the beginning of the first quarter, and the company determined that there was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual 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 adopted 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 related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards applied from the beginning of the first quarter continue to be applied, and the company determined that there was no impact on the quarterly consolidated financial statements. - 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 adopted 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 related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards applied from the beginning of the first quarter continue to be applied, and the company determined that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these 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 application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current fiscal year. The company determined that there was no impact on the financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on the Accounting Standard for Fair Value Measurement and related standards were scheduled for adoption from the beginning of the fiscal year ending March 2022. The impact was being assessed when the consolidated financial statements were prepared.」
The Accounting Standard for Fair Value Measurement, related implementation guidance, and standards concerning inventories and financial instruments were scheduled to be applied from the beginning of the fiscal year ending March 2022, and the company was evaluating the impact.