Adoption of accounting standards for fair value measurement from the fiscal year ending March 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards will be applied prospectively.」
The company has reconfirmed that the accounting standards and other guidance on fair value measurement were applied from the beginning of the current fiscal year. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other relevant standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」
The company has reconfirmed that the accounting standards and other guidance on fair value measurement were applied from the beginning of the first quarter accounting period. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that 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 standards will be applied prospectively.」
The accounting standards and other guidance on fair value measurement were applied from the beginning of the first quarter accounting period of the fiscal year ending March 2022, and the planned implementation was completed. - FY2021RestatedAnnual report
「(2) Scheduled date of application Applied from the beginning of the fiscal year ending March 2022. (3) Impact of application of the accounting standards and other rules The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and related standards has not been determined at this time.」
The company has reconfirmed its plan to apply the accounting standards and other guidance on fair value measurement from the beginning of the fiscal year ending March 2022, and that the impact has not yet been determined. - FY2020First statedAnnual report
「(2) Scheduled date of application Applied from the beginning of the fiscal year ending March 2022. (3) Impact of application of the accounting standards and other rules The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and related standards has not been determined at this time.」
The company has disclosed plans to apply the accounting standards and other guidance on fair value measurement from the beginning of the fiscal year ending March 2022. The impact on the financial statements has not yet been determined.