Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company continues to apply the implementation guidance on the accounting standards for fair value measurement and states that there is no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company continues to apply the implementation guidance on the accounting standards for fair value measurement and states that there is no impact on the quarterly financial statements. - FY2023-Q1Reinsertion of guidance on accounting standards for fair value measurementAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
Regarding the accounting standards related to fair value measurement, whose description had disappeared from the previous filing, the Company has again disclosed the application of the implementation guidance and the absence of an impact on the quarterly financial statements. - FY2022-Q3DroppedAnnual reportThis filing does not contain the description included through the previous quarter regarding the application of the accounting standards for fair value measurement and the absence of an impact on the quarterly financial statements.
- FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
The Company continues to apply the accounting standards for fair value measurement and states that there is no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
The Company applied the accounting standards for fair value measurement and other standards from the beginning of the first quarter and has applied the new accounting policy prospectively. It states that there is no impact on the quarterly financial statements.