Applying the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
18 other companies' latest entry also says "Advanced".
- 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.」
Following the application of the Fair Value Measurement Accounting Standard, the related implementation guidance was also applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, has applied the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reiterates that it applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, has applied the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reiterates that it applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the current consolidated fiscal year. 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 company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the current consolidated fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.