Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard Implementation Guidance. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual 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 Accounting Standard Implementation Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the quarterly consolidated financial statements.」
The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual 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 consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by those standards.」
The accounting standards for fair value measurement and related standards continue to be applied. The Company states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the current first-quarter consolidated accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards.」
The company applied the accounting standards for fair value measurement and other relevant standards from the beginning of the first-quarter consolidated accounting period and is applying the new accounting policies prospectively. It is stated that there was no impact on the quarterly consolidated financial statements.