Application in the Fiscal Year Ending March 2023 of the Revised Implementation Guidance under the Accounting Standard for Fair Value Measurement
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that the implementation guidance for the fair value measurement accounting standard, applied from the beginning of the first quarter of the current fiscal year, was applied prospectively as a new accounting policy and had no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that the implementation guidance for the fair value measurement accounting standard, applied from the beginning of the first quarter of the current fiscal year, was applied prospectively as a new accounting policy and had no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual 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.」
The implementation guidance for the fair value measurement accounting standard, which had been scheduled for application from the beginning of the fiscal year ending March 2023, was applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「(2) Scheduled application date The guidance is scheduled to be applied from the beginning of the fiscal year ending March 2023. (3) Impact of applying the accounting standard and related guidance The application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement will have no impact on the consolidated financial statements.」
For the 2021 revised implementation guidance related to the already-applied fair value measurement accounting standard, the company specified for the first time that application was scheduled to begin at the start of the fiscal year ending March 2023.