Planned application of the Accounting Standard for Fair Value Measurement and related standards for the fiscal year ending March 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were applied from the beginning of the first quarter of the consolidated fiscal year,」
The disclosure continues to state that the Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were applied from the beginning of the first quarter of the consolidated fiscal year,」
The disclosure continues to state that the Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q1AchievedAnnual 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 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” (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.」
The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were actually applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the financial statements. - FY2021RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements has not yet been determined.」
The Fair Value Measurement Accounting Standard and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact undetermined. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements has not yet been determined.」
The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of the impact has not yet been determined.