Adoption of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
148 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the implementation guidance for the Accounting Standard for Fair Value Measurement, and the statement that it had no impact on the quarterly consolidated financial statements, continue to be disclosed. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the implementation guidance for the Accounting Standard for Fair Value Measurement, and the statement that it had no impact on the quarterly consolidated financial statements, continue to be disclosed. - FY2023-Q1Adoption of the implementation guidance on fair value measurementAnnual 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 policies prescribed therein prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter. It was stated to have no impact on the financial statements. - 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 were applied from the beginning of the first quarter of the current fiscal year. Under 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 standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the Fair Value Measurement Accounting Standard and related standards continued, and the statement that there was no impact on the quarterly consolidated financial statements was reiterated. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the current fiscal year. Under 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 standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and other related standards, and the explanation that they have no impact on the financial statements, have continued. - FY2022-Q1First statedAnnual report
「We 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 prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the current first quarter of the consolidated fiscal year, and the new accounting policies are being applied prospectively. They were stated to have no impact on the financial statements.