Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
142 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by the guidance were adopted for prospective application. The impact of applying the guidance on the quarterly consolidated financial statements for the cumulative third quarter of the current fiscal year was nil.」
The policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter was maintained, and the company disclosed that there was no impact on the financial statements for the cumulative third quarter of the current fiscal year. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on 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 prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were adopted for prospective application. The impact of applying the Fair Value Measurement Guidance on the quarterly consolidated financial statements for the cumulative second quarter of the current fiscal year was nil.」
The policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter was maintained in the second quarter, and the company disclosed that there was no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on 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 current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were adopted for prospective application. The impact of applying the Fair Value Measurement Guidance on the quarterly consolidated financial statements for the cumulative first quarter of the current fiscal year was nil.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, was actually applied from the beginning of the first quarter of the current fiscal year. The company disclosed that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current fiscal year, and the new accounting policies prescribed by these standards were adopted for prospective application. “Scheduled application date: To be applied from the beginning of the fiscal year ending March 2023.”」
While continuing to apply the fair value measurement standards, the company disclosed that it plans to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by these standards were adopted for prospective application. The impact of applying these standards on the quarterly consolidated financial statements for the cumulative third quarter of the current fiscal year was immaterial.」
The application of the fair value measurement standards from the beginning of the first quarter and the continued prospective application of the new accounting policies were confirmed in the third quarter. The impact on the financial statements has been disclosed as immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by these standards were adopted for prospective application. The impact of applying these standards on the quarterly consolidated financial statements for the cumulative second quarter of the current fiscal year was immaterial.」
The application of the fair value measurement standards from the beginning of the first quarter and the continued prospective application of the new accounting policies were confirmed in the second quarter. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant 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 decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies are being applied prospectively. The impact on the quarterly consolidated financial statements has been disclosed as immaterial.