Adoption of Fair Value Measurement Accounting Standards
First written in FY2021-Q1. 3 of 7 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual 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 Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This application has no impact on the consolidated financial statements.」
The Guidance on Accounting Standards for Fair Value Measurement was applied from the beginning of the first quarter, and it has been reconfirmed that there is no impact on the 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 Implementation 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 Implementation Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This application has no impact on the consolidated financial statements.」
The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for the previous fiscal year, from the beginning of the first quarter of the current consolidated fiscal year and disclosed that it had no impact on the consolidated financial statements. - FY2022Added the planned application of the implementation guidanceAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) is scheduled to be applied from the beginning of the fiscal year ending March 2023. This application will have no impact on the consolidated financial statements.」
The Company disclosed plans to apply the implementation guidance related to the Fair Value Measurement Standard from the beginning of the fiscal year ending March 2023 and explained that it would have no impact on the financial statements. - FY2021AchievedAnnual report
「The Company decided to early adopt the Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards from the current consolidated fiscal year. This change had no impact on the consolidated financial statements.」
The Company early adopted the Fair Value Measurement Standard and related standards from the current consolidated fiscal year and confirmed that they had no impact on the financial statements. - FY2021-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application has not resulted in any material change in the fair value measurement methods.」
The Company reconfirmed that it had applied the Fair Value Measurement Standard and related standards from the beginning of the fiscal year and was applying the new accounting policies prospectively, with no material change in the fair value measurement methods. - FY2021-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application has not resulted in any material change in the fair value measurement methods.」
The Company reconfirmed that it had applied the Fair Value Measurement Standard and related standards from the beginning of the fiscal year and was applying the new accounting policies prospectively, with no material change in the fair value measurement methods. - FY2021-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The application has not resulted in any material change in the fair value measurement methods.」
The Company applied the Fair Value Measurement Standard and related standards from 1 April 2020 and has applied the new accounting policies prospectively. It explained that there was no material change in the fair value measurement methods.