Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022
First written in FY2021. 3 of 6 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company continues to state that application of the Fair Value Measurement Guidance from the beginning of the first quarter has no impact on the financial statements. - FY2023-Q1Additional Adoption of the Implementation Guidance for the Fair Value Measurement StandardAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement, which had already been applied, the company applied the related guidance from the beginning of the first quarter of the current fiscal year. The company stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「We adopted 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 those standards prospectively. There was no impact on the consolidated financial statements.」
The company continues to state that the application of the planned Accounting Standard for Fair Value Measurement and related standards has no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 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 (Accounting Standards Board of Japan 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 application has no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year ending March 2022 and continues to state that they have no impact on the financial statements. - FY2022-Q2AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 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 (Accounting Standards Board of Japan 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 application has no impact on the quarterly consolidated financial statements.」
The company applied the planned Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year ending March 2022 and continued applying them in the second quarter. - 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 impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements is immaterial.」
The company planned to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022 and explained that the impact on the financial statements would be immaterial.