Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.
139 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance will be applied prospectively. This will have 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-Q1RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The company disclosed that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter consolidated accounting period, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
時価算定会計基準等の適用と、財務諸表への影響がないとの説明が継続している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
時価算定会計基準等の適用と、財務諸表への影響がないとの説明が継続している。 - FY2022-Q1First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional provisions, the new accounting policies prescribed by these standards are being applied prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company adopted the fair value measurement standards from 1 January 2022 and applied the new accounting policies prospectively. It disclosed that the adoption had no impact on the quarterly consolidated financial statements.