Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
139 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter accounting period. 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 is being applied prospectively. This has no impact on the quarterly financial statements.」
The Fair Value Measurement Guidance, which was applied from the beginning of the first quarter accounting period, continues to be applied. - FY2023-Q1Additional adoption of application guidanceAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company is applying prospectively the new accounting policy prescribed by the guidance. This has no impact on the quarterly financial statements.」
The company applied the implementation guidance for the accounting standards for fair value measurement from the beginning of the first quarter accounting period and is applying the new accounting policy prospectively. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first-quarter accounting period. In accordance with the transitional treatment set out 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), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The company continues to apply the accounting policy of applying the accounting standards for fair value measurement and other relevant standards from the beginning of the first quarter accounting period. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」
The company continues to apply the accounting policy of applying the accounting standards for fair value measurement and other relevant standards from the beginning of the first quarter accounting period. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter and will apply the resulting new accounting policies prospectively. The standards had no effect on the quarterly financial statements.」
The Company adopted the fair value measurement standards from the beginning of the first quarter and has applied the new accounting policies prospectively without impact on the quarterly financial statements.