Application of the Accounting Standard for Fair Value Measurement, etc.
First written in FY2022-Q1. 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 (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was 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 Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company has applied the new accounting policies based on the implementation guidance for the fair value measurement accounting standard prospectively from the beginning of the first quarter, stating that there was no impact on the quarterly consolidated 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 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the implementation guidance for the fair value measurement accounting standard from the beginning of the first quarter and applied the new accounting policies prospectively. There was no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
The Company applied the fair value measurement accounting standard and related standards from the beginning of the fiscal year and stated that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the 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 decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standard and related standards.」
The Company applied the fair value measurement accounting standard and related standards prospectively from the beginning of the first quarter of the consolidated accounting period. It stated that there was no impact on the quarterly consolidated financial statements.