Application of the Accounting Standard for Fair Value Measurement in the Fiscal Year Ending March 2022
First written in FY2021. 3 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 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company has continued to disclose that there was no impact on the quarterly consolidated financial statements after applying the implementation guidance for the accounting standard for fair value measurement. - 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 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company has continued to disclose that there was no impact after applying the implementation guidance for the accounting standard for fair value measurement. - FY2023-Q1RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy prescribed by the implementation guidance was applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The company disclosed that there was no impact on the financial statements after applying the accounting standards concerning fair value measurement. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the fair value measurement-related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter. It stated that there was no impact on the financial statements. - FY2021First statedAnnual report
「(2) Scheduled application date The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and other requirements The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and other requirements has not yet been determined.」
Separately from the revenue recognition standard, the company indicated that it planned to apply accounting standards and related guidance concerning fair value measurement from the beginning of the fiscal year ending March 2022, with the impact not yet determined.