Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance for the Fair Value Measurement Standard”) has been applied 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 Implementation Guidance for the Fair Value Measurement Standard, the new accounting policies prescribed by the Implementation Guidance for the Fair Value Measurement Standard will be applied prospectively.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance for the Fair Value Measurement Standard”) has been applied 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 Implementation Guidance for the Fair Value Measurement Standard, the new accounting policies prescribed by the Implementation Guidance for the Fair Value Measurement Standard will be applied prospectively.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance for the Fair Value Measurement Standard”) has been applied from the beginning of the first quarter of the current consolidated fiscal year,」
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. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and discloses the fair value of financial instruments by level. It states that there was no impact on the consolidated financial statements.