Applying 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-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "implementation guidance on the accounting standards for fair value measurement") 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 implementation guidance, it applied prospectively the new accounting policy prescribed by the implementation guidance. There was no impact on the quarterly consolidated financial statements.」
The Company reconfirms that the implementation guidance on the accounting standards for fair value measurement was applied from the beginning of the first quarter of the current fiscal year and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company reconfirms that the implementation guidance on the accounting standards for fair value measurement was applied from the beginning of the first quarter of the current fiscal year and that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual 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 Guidance”) 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter of the current fiscal year. The application of the new accounting policy has taken concrete shape, but the Company explains that it had no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current fiscal year. The Company explains that there was no impact on the financial statements. - FY2021First statedAnnual report
「The "Accounting Standard for Fair Value Measurement" and the "Implementation Guidance on Accounting Standard for Fair Value Measurement," among others, are scheduled to be applied from the beginning of the fiscal year ending March 2022. The Company is assessing the impact as of the preparation date of these consolidated financial statements.」
The Company plans to apply the accounting standards for fair value measurement, the accounting standard for financial instruments and related standards from the beginning of the fiscal year ending March 2022, and is assessing their impact.