Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.
141 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company applied the Fair Value Measurement Implementation Guidance from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the guidance. The application had no impact on the consolidated financial statements.」
The company continues to disclose that it applied the Fair Value Measurement Implementation Guidance from the beginning of the fiscal year and that there was no impact on the financial statements. - FY2023-Q1Additional Adoption of the Implementation Guidance for the Fair Value Measurement Accounting 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 Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance. The application had no impact on the quarterly consolidated financial statements.」
In connection with the Fair Value Measurement Standard, which had already been applied, the company applied the 2021 revised implementation guidance from the beginning of the first quarter of the current consolidated fiscal year. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The company continues to disclose that it applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the 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 (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the 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 standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. The company stated that there was no impact on the quarterly consolidated financial statements.