Preparation for Adoption of Fair-Value Measurement Standards
First written in FY2021. 4 of 7 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 will apply prospectively the new accounting policies prescribed in the Fair Value Measurement Guidance. There is no impact on the consolidated financial statements.」
The company disclosed that it continued to apply the Fair Value Measurement Guidance, with no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter of the current consolidated fiscal year and will apply prospectively the new accounting policies prescribed in the Fair Value Measurement Guidance. There is no impact on the quarterly consolidated financial statements.」
The company continued to apply the Fair Value Measurement Guidance and maintained its disclosure that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied 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 and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, will apply prospectively the new accounting policies prescribed therein. There is no impact on the quarterly consolidated financial statements.」
The Company adopted the implementation guidance for the accounting standards for fair value measurement from the beginning of the first-quarter consolidated accounting period and continued to state that it had no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied 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 and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, will apply prospectively the new accounting policies prescribed therein. There is no impact on the quarterly consolidated financial statements.」
The company disclosed that it applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Group applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company states that it has applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The company applied the accounting standards for fair value measurement and related standards, which it had been preparing to adopt in the previous fiscal year, from the beginning of the first quarter of the current consolidated fiscal year. There is no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「(2) Scheduled adoption date The standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adoption of the accounting standards The impact was under evaluation when the consolidated financial statements were prepared.」
The company states that it plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022 and is currently assessing the impact.