Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
141 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first-quarter consolidated accounting period, with no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the implementation guidance for the fair value measurement accounting standards was applied from the beginning of the period and had no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first-quarter consolidated accounting period, with no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the implementation guidance for the fair value measurement accounting standards was applied from the beginning of the period and had no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
The implementation guidance for the accounting standards for fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending May 2023, was applied from the beginning of the current first-quarter consolidated accounting period. - FY2022Additional planned applicationAnnual report
「They will be applied from the beginning of the fiscal year ending May 2023.」
Following the adoption of the accounting standards for fair value measurement, the company indicated that it planned to apply the 2021 revised implementation guidance from the beginning of the fiscal year ending May 2023. - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company states that the accounting standards for fair value measurement and related guidance were applied from the beginning of the current first-quarter consolidated accounting period, with no impact on the financial statements.