Future application of the Accounting Standard for Fair Value Measurement and related guidance
First written in FY2020. 7 of 9 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual 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 Implementation Guidance”) from the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the consolidated financial statements.」
The company applied the implementation guidance on the Fair Value Measurement Standard and reconfirmed that there was no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the Fair Value Measurement Standard was applied from the beginning of the fiscal year, and the company reconfirmed that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the Fair Value Measurement Standard was applied from the beginning of the fiscal year, and the company reconfirmed that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual 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 Implementation 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 Standard, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance on the Fair Value Measurement Standard from the beginning of the first quarter of the current consolidated fiscal year and stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the current consolidated 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the consolidated financial statements.」
The company continued to apply the Fair Value Measurement Standard and related standards and reconfirmed that there was no impact on the consolidated 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 Accounting Standard”) and other relevant standards were applied from the beginning of the first quarter of the current consolidated 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards were applied from the beginning of the first quarter of the current consolidated 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the company reconfirmed in the second quarter that there was no impact. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards were applied from the beginning of the first quarter of the current consolidated 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application in the previous fiscal year, were applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement were developed, establishing guidance on fair-value measurement methods and related matters.」
The company newly disclosed the Accounting Standard for Fair Value Measurement, the accounting standards for financial instruments and inventories, and the implementation guidance on fair value disclosure for financial instruments. These are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact is currently being assessed.