Application of the accounting standard for fair value measurement
First written in FY2022-Q1. 3 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 (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company has applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The company continues to disclose the application of the Fair Value Measurement Accounting Standard Implementation Guidance and the absence of any impact on the financial statements. - FY2023-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 Accounting Standard Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company has applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and has applied the new accounting policies prospectively. It reports no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the current consolidated fiscal year and has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. There was no impact on the consolidated financial statements as a result.」
The fair value measurement accounting standards continue to be applied, with no impact on the consolidated financial statements. - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements as a result.」
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 reports that there was no impact on the quarterly consolidated financial statements in the second quarter. - 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 first quarter of the current consolidated 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 (ASBJ Statement No. 10, 4 July 2019), the company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
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 has applied the new accounting policies prospectively. It reports no material change in the methods used to measure fair value.