Implementation Guidance on Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
146 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements.」
The company reconfirmed the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and the absence of any impact on the financial statements. - FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed its policy for applying the Implementation Guidance on Accounting Standard for Fair Value Measurement and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed its policy for applying the Implementation Guidance on Accounting Standard for Fair Value Measurement and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
From the beginning of FY2023-Q1, the company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and applied the new accounting policy prospectively under the transitional treatment. There was no impact on the quarterly consolidated financial statements.