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 Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Guidance") was 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 Accounting Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the fiscal year, reconfirming the accounting policy that the impact on the financial statements was immaterial. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Guidance") was 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 Accounting Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the fiscal year, reconfirming the accounting policy that the impact on the financial statements was immaterial. - FY2023-Q1Additional Adoption of the Implementation Guidance for the Fair Value Measurement StandardAnnual 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 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 policy prescribed therein prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
In addition to the existing Accounting Standard for Fair Value Measurement, the related implementation guidance was applied from the beginning of the first quarter of the current fiscal year. The impact on the financial statements was considered immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reiterated its accounting policy that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The new accounting policies were applied prospectively, with no impact on the quarterly consolidated financial statements.