Scheduled Application of the Accounting Standard for Fair Value Measurement, etc.
First written in FY2020. 5 of 8 entries say "Restated". Latest entry: FY2023-Q3.
- 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”) was applied from the beginning of the first quarter 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 new accounting policies prescribed by the guidance will be applied prospectively. The impact on the quarterly consolidated financial statements is nil.」
The accounting policy of applying the Fair Value Measurement Implementation Guidance from the beginning of the period continued, and the impact on the financial statements was stated to be nil. - FY2023-Q2RestatedAnnual 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”) was applied from the beginning of the current interim 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 by the guidance will be applied prospectively. The impact on the interim consolidated financial statements is nil.」
The accounting policy of applying the Fair Value Measurement Implementation Guidance from the beginning of the period continued to be disclosed, and the impact on the financial statements was stated to be nil. - 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”) was applied from the beginning of the first quarter 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 new accounting policies prescribed by the guidance will be applied prospectively. The impact on the quarterly consolidated financial statements is nil.」
Following the application of the Fair Value Measurement Standard, the implementation guidance published on 17 June 2021 was applied from the beginning of the first quarter. It was stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively. The impact on the consolidated financial statements is immaterial.」
The application of the Fair Value Measurement Standard and related standards continued to be disclosed in the annual financial statements, and the impact on the financial statements was described as immaterial. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The accounting policy of applying the Fair Value Measurement Standard and related standards from the beginning of the period continued to be disclosed, and the impact on the financial statements was described as immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the current interim 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 related standards will be applied prospectively. The impact on the interim consolidated financial statements is immaterial.」
The Fair Value Measurement Standard and related standards were applied from the beginning of the period, and disclosures of the breakdown of financial instruments by fair value level and related matters have also begun. The impact on the financial statements was described as immaterial. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Fair Value Measurement Standard and related standards, which had been scheduled for application in the previous fiscal year, were applied from the beginning of the first quarter of the fiscal year ending March 2022. The impact on the financial statements was described as immaterial. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is currently under assessment.」
New accounting standards concerning fair value measurement and fair value disclosures for financial instruments are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact under assessment.