Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 2 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year, and the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the consolidated financial statements.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the current fiscal year, reaffirming that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first-quarter consolidated accounting period, and the company reiterated that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first-quarter consolidated accounting period, and the new accounting policy was applied prospectively. There was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement 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 applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The accounting standard for fair value measurement and related standards were applied from the beginning of the first quarter of the fiscal year ending March 2022. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The accounting standard for fair value measurement, the accounting standard for financial instruments and related implementation guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022, and their impact was still being assessed.