Preparation to adopt the accounting standard for fair value measurement
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other 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 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 the Fair Value Measurement Standard and other related standards prospectively.」
The Company continues to apply the new accounting policies under the accounting standards for fair value measurement and related standards applied from the beginning of the fiscal year ending March 2022. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other 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 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 the Fair Value Measurement Standard and other related standards prospectively.」
The Company continues to apply the new accounting policies under the accounting standards for fair value measurement and related standards applied from the beginning of the fiscal year ending March 2022. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter and, in accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies prescribed by the standards prospectively.」
The accounting standards for fair value measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2022, were actually applied from the beginning of the first quarter of the current fiscal year, with the impact described as immaterial. - FY2021First statedAnnual report
「The accounting standards for fair value measurement and related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact on the consolidated financial statements resulting from the application has not yet been determined.」
The Company planned to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022 and stated that the amount of the impact had not yet been determined.