Review of the Timing and Impact of Applying New Accounting Standards for Fair Value Measurement and Related Matters
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2022.
- FY2022AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, has applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively.」
The accounting standards for fair value measurement and other matters, which had been scheduled for application from the beginning of the fiscal year ending September 2022, were actually applied. The Company states that there was no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and other matters have been applied from the beginning of the first quarterly consolidated accounting period, and the Company states that there was no impact on the quarterly consolidated financial statements. - 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, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and other matters, which had been scheduled for application from the beginning of the fiscal year ending September 2022, were applied from the beginning of the current quarter. The Company states that there was no impact on the quarterly consolidated financial statements. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including the timing and impact of applying new accounting standards for fair value measurement and other matters. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including the timing and impact of applying new accounting standards for fair value measurement and other matters. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including the timing and impact of applying new accounting standards for fair value measurement and other matters. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards will be applied from the beginning of the fiscal year ending September 2022. The amount of the impact of applying the Accounting Standard for Fair Value Measurement and other relevant standards on the consolidated financial statements has not been determined at this time.」
The Company plans to apply new accounting standards concerning fair value measurement, inventories, financial instruments and other matters from the beginning of the fiscal year ending September 2022, and states that the amount of the impact on the financial statements has not been determined.