Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q2.
139 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Fair Value Measurement Guidance (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the Fair Value Measurement Guidance from the first quarter and maintain the accounting policy that it has no impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the current first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the fiscal year, and the company stated that it had no impact on the financial statements. - FY2022RestatedAnnual report
「The Fair Value Measurement Standard (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment stipulated 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. There is no impact on the consolidated financial statements as a result.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the fiscal year, and the accounting policy that they had no impact on the financial statements was confirmed for the full year. - FY2022-Q3RestatedAnnual report
「The Fair Value Measurement Standard and other standards have been applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The company continues to disclose that the Fair Value Measurement Standard and other standards have been applied from the first quarter and have had no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Fair Value Measurement Standard and other standards have been applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The company continues to disclose that the Fair Value Measurement Standard and other standards have been applied from the first quarter and have had no impact on the financial statements. - FY2022-Q1First statedAnnual report
「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 have been applied from the beginning of the current first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the current first quarter of the consolidated accounting period, and the company disclosed that the new accounting policies would be applied prospectively. It stated that there was no impact on the financial statements.