Adoption of the Accounting Standards for Fair-Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
1 other company's latest entry also says "Reframed".
- FY2023-Q1ReframedAnnual report
「The company has applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. The application of the implementation guidance has no impact on the quarterly consolidated financial statements.」
The company states that, in addition to its existing application of the fair value measurement accounting standards, it applied the implementation guidance issued on 17 June 2021 from the beginning of the first quarter. It states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among 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 Accounting Standard and paragraph 44-2 of the "Accounting Standard for Financial Instruments" (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the fair value measurement accounting standards and related standards prospectively.」
The company has reconfirmed its accounting policy of applying the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
The company has reconfirmed its policy of applying the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year. - 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 consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively.」
The company has applied the fair value measurement accounting standards and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively. It states that there is no impact on the financial statements.