Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ended November 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and other standards from the beginning of the first quarter of the current fiscal year, rather than the beginning of the fiscal year ending November 2022 as previously planned. The company states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The company plans to apply the Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending November 2022. The amount of the impact was under assessment when these consolidated financial statements were prepared.」
The company plans to apply the accounting standards for fair value measurement and other standards from the beginning of the fiscal year ending November 2022, and states that the amount of the impact is under assessment.