Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
148 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") was applied 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
The application of the new accounting policy based on the implementation guidance for the Accounting Standard for Fair Value Measurement has continued. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") was applied 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
The application of the new accounting policy based on the implementation guidance for the Accounting Standard for Fair Value Measurement has continued, and it has been stated that there is no effect on the financial statements. - FY2023-Q1AdvancedAnnual 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 consolidated accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. The application of the guidance had no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement, the related implementation guidance was applied from the beginning of the current quarter and established as a new accounting policy to be applied prospectively. There was no effect 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,」
The application of the Accounting Standard for Fair Value Measurement and related standards has continued, and their effect on the quarterly consolidated financial statements has been considered immaterial. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the current first-quarter consolidated accounting period.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current quarter. Their effect on the quarterly consolidated financial statements was considered immaterial.