Plan to Apply the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending August 2022
First written in FY2021. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The company continues to apply the implementation guidance for the Fair Value Measurement Standard, which it had already applied, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Company adopted 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 current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
In addition to the Fair Value Measurement Standard, which had already been applied, the company has applied its implementation guidance from the beginning of the first quarter of the current consolidated accounting period. It states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to apply the Fair Value Measurement Standard and related standards, which it had planned to apply from the beginning of the fiscal year ending August 2022, and states that there is 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 Standard”) and related standards were applied from the beginning of the first quarter of the consolidated accounting period. 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards have been applied prospectively.」
The company continues to apply the Accounting Standard for Fair Value Measurement and related standards, which it had planned to apply from the beginning of the fiscal year ending August 2022, and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which the company had planned to apply from the beginning of the fiscal year ending August 2022, have been applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021First statedAnnual report
「Scheduled application date: The standard will be applied from the beginning of the fiscal year ending August 2022. The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and related standards has not yet been determined.」
The company has disclosed for the first time that it plans to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending August 2022, and that the amount of the impact on the consolidated financial statements has not yet been determined.