Impact of Applying the Accounting Standard for Fair Value Measurement
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied 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 Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the Accounting Standard for Fair Value Measurement and other standards has continued, and the absence of an impact on the quarterly consolidated financial statements has been reaffirmed. - FY2022-Q1AchievedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting 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 Accounting Standard and paragraph 44-2 of the "Accounting Standard for Financial Instruments" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards began to be applied from the beginning of the current first-quarter consolidated accounting period, and it is stated that there is no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The plan to apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending March 2022 remains in place, and the amount of the impact is currently undetermined. - FY2020First statedAnnual report
「The impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements is currently undetermined.」
The Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments, the Accounting Standard for Inventory Valuation and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of their impact on the consolidated financial statements was stated as undetermined.