Application of the Accounting Standards for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2021. 2 of 5 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 Guidance") has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed in the guidance are being applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Company has continued to explain that the implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter of the consolidated fiscal year, with an immaterial impact on the financial statements. - 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 Accounting Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The Company has continued to explain that the implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter of the consolidated fiscal year, with an immaterial 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
The Company applied the implementation guidance on the accounting standard for fair value measurement, revised in June 2021, from 1 April 2022. The impact on the quarterly consolidated financial statements was described as immaterial. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period. Under the transitional treatment in 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 was no impact on the quarterly consolidated financial statements.」
The Company stated that it applied the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, with no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is being assessed at the time of preparation of the consolidated financial statements.」
The Company plans to apply the accounting standards for fair value measurement, financial instruments and related standards from the beginning of the fiscal year ending March 2022, and is assessing the impact on the consolidated financial statements.