Preparing to Adopt the Accounting Standard for Fair Value Measurement
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the implementation guidance.」
Following the application of the fair value measurement accounting standard, the implementation guidance has also been applied from the beginning of the current fiscal year. - FY2022-Q3RestatedAnnual 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 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 (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. There is no material impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related standards applied from the beginning of the first quarter of the current consolidated fiscal year continue to be applied, with no material impact on the financial statements, according to the company. - FY2022-Q2RestatedAnnual 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 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 (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. There is no material impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related standards applied from the beginning of the first quarter of the current consolidated fiscal year continue to be applied, with no material impact on the financial statements, according to the company. - FY2022-Q1AchievedAnnual 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 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 (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. There is no material impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related standards, which had been scheduled for application, were applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there is no material impact on the consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022. The application of the Accounting Standard for Fair Value Measurement and related standards is not expected to have a material impact on the consolidated financial statements.」
The fair value measurement standards and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, with no material impact on the consolidated financial statements expected.