Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
141 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual 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 consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continues to state that it applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual 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 consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continues to state that it applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the 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 Implementation Guidance”) from the beginning of the current first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards from the beginning of the current consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」
The Company continues to state that it applied the accounting standards for fair value measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policy prospectively. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current 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 Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The Company continues to state that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and applies the new accounting policy prospectively. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period. 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 fair value measurement standard and related standards will be applied prospectively.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.