Preparation for the 2022 adoption of the accounting standards on fair value measurement and financial instruments
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」
The company reconfirmed that it applied the Fair Value Measurement Accounting Standard Implementation Guidance from the beginning of the first quarter accounting period, would apply the new accounting policies prospectively in accordance with the transitional treatment, and would have no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」
The company reconfirmed that it applied the Fair Value Measurement Accounting Standard Implementation Guidance from the beginning of the first quarter accounting period, would apply the new accounting policies prospectively in accordance with the transitional treatment, and would have no impact on the quarterly financial statements. - FY2023-Q1Application of implementation guidance for accounting standards (no impact)Annual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the current first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」
The company applied the revised Fair Value Measurement Accounting Standard Implementation Guidance from the beginning of the current first quarter accounting period and applied the new accounting policies prospectively in accordance with the transitional treatment. There was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional provisions. This adoption has no impact on the quarterly financial statements.」
The accounting standards relating to fair value measurement and financial instruments that had been scheduled for adoption from the beginning of the fiscal year ending March 2022 were actually applied from the beginning of the current first quarter accounting period. The company stated that there was no impact on the quarterly financial statements. - FY2020First statedAnnual report
「“Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019), “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), and other standards. The standards were scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact had not been determined when these financial statements were prepared.」
The company stated that the new accounting standards relating to fair value measurement and financial instruments were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact yet to be determined.