Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The Company has applied the Implementation Guidance on the 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 Implementation Guidance, 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 Fair Value Measurement Implementation Guidance, which had been scheduled for application in the previous fiscal year, was actually applied from 1 April 2022. It was stated that there was no impact on the quarterly consolidated financial statements. - FY2022AdvancedAnnual report
「• Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) (2) Planned adoption date Planned to be applied from the beginning of the fiscal year ending March 2023.」
Following the application of the Fair Value Measurement Standard and other relevant standards, additional guidance was disclosed on the treatment of fair value measurement and notes for investment trusts and other instruments, with application planned from the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other relevant standards 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 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 other relevant standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company's policy for applying the Fair Value Measurement Standard and other relevant standards, and the absence of an impact on the quarterly consolidated financial statements, were reconfirmed. - FY2022-Q1First statedAnnual 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 Fair Value Measurement Standard and other relevant standards were applied from 1 April 2021, and the new accounting policies for fair value measurement were applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.