Assessment of the Impact of Applying the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Company adopted the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the new accounting policies prescribed by the standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related guidance were applied from the beginning of the first quarter of the fiscal year ending March 2022, with no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「(2) Scheduled date of application The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and related guidance The amount of the impact is being assessed when preparing these financial statements.」
The fair value measurement accounting standards and related guidance are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact continues to be assessed. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 4 July 2019) were developed, establishing guidance on methods for measuring fair value. The amount of the impact is being assessed when preparing these consolidated financial statements.」
For the accounting standards for fair value measurement and the implementation guidance on fair value disclosures for financial instruments, the disclosure states for the first time that the impact on the financial statements is being assessed.