Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023
First written in FY2021. 3 of 6 entries say "Restated". Latest entry: FY2024.
- FY2024AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Implementation Guidance") from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the consolidated financial statements.」
The company applied the implementation guidance related to the Fair Value Measurement Standard from the beginning of the current consolidated fiscal year and completed its application. It states that there is no impact on the consolidated financial statements. - FY2023RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards from the beginning 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), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the consolidated financial statements.」
The company continues to explain that it applied the Fair Value Measurement Standard and related standards from the beginning of the fiscal year and that there is no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter. 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to explain that it applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter and that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter. 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to apply the Fair Value Measurement Standard and related standards from the beginning of the fiscal year ending February 2023 and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement 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 Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company applied the Fair Value Measurement Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「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. (2) Scheduled date of application The standards are scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The company disclosed for the first time that it plans to apply the Accounting Standard for Fair Value Measurement, its implementation guidance, and standards relating to inventories and financial instruments from the beginning of the fiscal year ending February 2023.