Planned application of accounting standards for fair value measurement from 2022
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance. This change had no impact on the consolidated financial statements.」
The Company continued to explain that the Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year and had no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance in accordance with the transitional treatment set out in Paragraph 27-2. This change had no impact on the quarterly consolidated financial statements.」
The Company continued to explain that the Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated fiscal year and had no impact on the financial statements. - FY2023-Q1Adoption of the implementation guidance for the accounting standard for fair-value measurementAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance in accordance with the transitional treatment set out in Paragraph 27-2. This change had no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement and other standards already applied, the Implementation Guidance issued in 2021 was applied from the beginning of the first quarter. The Company stated that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」
The Company continued to explain that the Accounting Standard for Fair Value Measurement and other standards applied from FY2022-Q1 had no impact. - FY2022-Q1AchievedAnnual report
「The Company 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 prospectively the new accounting policies prescribed by those standards in accordance with the transitional treatment set out in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments. There was no impact from the change.」
The Accounting Standard for Fair Value Measurement and other standards scheduled for application from the beginning of the fiscal year ending March 2022 were applied from the beginning of the first quarter of the current consolidated fiscal year. The Company stated that there was no impact. - FY2020First statedAnnual report
「Planned application date for the Accounting Standard for Fair Value Measurement and related standards: from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Measurement of Inventories and other standards from the beginning of the fiscal year ending March 2022, with the amount of the impact undetermined at that time.