Preparing to Apply the Accounting Standards for Fair Value Measurement
First written in FY2020. 4 of 7 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continues to explain that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, with 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement, which was already being applied, the related implementation guidance was applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards have continued to be applied from the beginning of the current consolidated fiscal year, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards have continued to be applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year,」
The company applied the Fair Value Measurement Accounting Standard and other standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022. It stated that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「Scheduled effective date for the application of the Accounting Standard for Fair Value Measurement and other standards: The standards will be applied from the beginning of the fiscal year ending March 2022." "The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and other standards has not yet been determined.」
The Company plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and states that the amount of the impact has not yet been determined. - FY2020First statedAnnual report
「Scheduled effective date for the application of the Accounting Standard for Fair Value Measurement and other standards: The standards will be applied from the beginning of the fiscal year ending March 2022." "The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and other standards has not yet been determined.」
The Company plans to apply the Accounting Standard for Fair Value Measurement, standards related to financial instruments and inventory, and other standards from the beginning of the fiscal year ending March 2022, and states that the amount of the impact has not yet been determined.