Application of Accounting Standards for Fair Value Measurement and Financial Instruments, etc., from the Fiscal Year Ending March 2022
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The Group applied the accounting standards for fair value measurement and related standards from the beginning of the fiscal year and changed the fair value measurement of listed shares to a method based on market prices and other inputs on the fiscal year-end balance-sheet date. The impact on the financial statements was immaterial. - FY2022-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 related standards prospectively.」
The Group reaffirms its accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year and changing its method of measuring the fair value of shares. - FY2022-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 related standards prospectively.」
The Group reaffirms its accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and changing its method of measuring the fair value of shares. - FY2022-Q1AchievedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the standard prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
From the beginning of the fiscal year ending March 2022, the Group applied the accounting standards for fair value measurement and related standards, changing the fair value measurement method for shares classified as other securities from a method based on average market prices and other inputs to a method based on market prices and other inputs on the fiscal year-end balance-sheet date. The impact on the financial statements was immaterial. - FY2021RestatedAnnual report
「(2) Scheduled adoption date The standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adoption of the accounting standards The impact was under evaluation when the consolidated financial statements were prepared.」
The Group reaffirms its policy of applying accounting standards concerning fair value measurement, inventories and financial instruments from the beginning of the fiscal year ending March 2022, with the impact currently under assessment. - FY2020First statedAnnual report
「Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019); Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 4 July 2019); Accounting Standard for Measurement of Inventories (Accounting Standards Board of Japan Statement No. 9, 4 July 2019); Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019)」
The Group plans to apply standards concerning fair value measurement, inventories, financial instruments and fair value disclosures for financial instruments from the beginning of the fiscal year ending March 2022, and is assessing the impact.