Fiscal 2021 adoption of the accounting standard for fair value measurement
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company adopted 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 of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly consolidated financial statements.」
The company has continued to report the application of the Fair Value Measurement Implementation Guidance and the absence of any impact on the quarterly consolidated financial statements. - FY2023-Q1Applied the revised implementation guidanceAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
In addition to the previously applied accounting standards for fair value measurement, the implementation guidance dated 17 June 2021 was applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
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
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The accounting standards and guidance on fair value measurement continue to be applied, and it has been reported that there was no impact on the second-quarter consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The accounting standards and guidance on fair value measurement that had been scheduled for application from fiscal years commencing on or after 1 April 2021 were actually applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019), the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), and the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 4 July 2019) are scheduled to be applied from the beginning of the consolidated fiscal year commencing on or after 1 April 2021. The amount of the impact of applying these accounting standards and guidance on the consolidated financial statements is currently being assessed.」
The new accounting standards and guidance on fair value measurement are scheduled to be applied from fiscal years commencing on or after 1 April 2021, and the amount of their impact on the financial statements is being assessed.