Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2024-Q2.
139 other companies' latest entry also says "Restated".
- FY2024-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. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the fair value measurement implementation guidance, it decided to apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly financial statements.」
The company has continued to state that it applied the fair value measurement implementation guidance from the beginning of the first quarter and will apply it prospectively, and that there was no impact on the quarterly financial statements. - FY2024-Q1AdvancedAnnual 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 fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the fair value measurement implementation guidance, it decided to apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly financial statements.」
Following its application of the fair value measurement accounting standard, the company applied Implementation Guidance No. 31 from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter and applied prospectively the new accounting policies prescribed by those standards. There was no impact on the quarterly financial statements.」
The company has continued to explain its application of the fair value measurement accounting standard and other relevant standards and that there was no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement accounting standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, it decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standard and other relevant standards. There was no impact on the quarterly financial statements.」
The company applied the accounting standard for fair value measurement and other relevant standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. It states that there was no impact on the quarterly financial statements.