Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated 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 by the guidance have been applied prospectively.」
The Fair Value Measurement Implementation Guidance has been applied from the beginning of the first quarter of the consolidated fiscal year, and the policy of applying it prospectively has continued. The impact on the financial statements is considered immaterial. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated 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 by the guidance have been applied prospectively.」
The Fair Value Measurement Implementation Guidance has been applied from the beginning of the first quarter of the consolidated fiscal year, and the policy of applying it prospectively has continued. The impact on the financial statements is considered immaterial. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated 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 by the guidance have been applied prospectively.」
Following the application of the Fair Value Measurement Standard, the implementation guidance published in June 2021 was applied from the beginning of the current quarter. The new accounting policies have been applied prospectively, and the company explained that the impact on the financial statements was immaterial. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter of the 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards have been applied prospectively.」
The application of the Fair Value Measurement Standard and other standards, together with the policy of applying them prospectively, has continued. The impact on the financial statements for the nine months ended the third quarter of the consolidated fiscal year is considered immaterial. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter of the 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards have been applied prospectively.」
The Fair Value Measurement Standard and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies have been applied prospectively. The company explained that the impact on the financial statements for the six months ended the second quarter of the consolidated fiscal year was immaterial.