Application of accounting standards on fair-value measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.
139 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 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 Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and maintains its policy that there is no impact on the financial statements. - FY2023-Q1RestatedAnnual 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 consolidated 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and states that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard 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” (Accounting Standard No. 10, 4 July 2019), the company has decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards on a prospective basis.」
The company has reiterated its policy of applying the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the fiscal year and applying the new accounting policies prospectively. - FY2022-Q1First statedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard 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 current 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” (Accounting Standard No. 10, 4 July 2019), the company has decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards on a prospective basis.」
The company has applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively. There is no impact on the quarterly consolidated financial statements.