Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
13 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
In addition to the existing application of the Fair Value Measurement Accounting Standard and other relevant standards, the company applied the implementation guidance published on 17 June 2021 from the beginning of the first quarter accounting period. It stated that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual 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 accounting period. 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 Standard and other relevant standards prospectively. There is no impact on the quarterly financial statements.」
The prospective application of the Fair Value Measurement Accounting Standard and other relevant standards, and the treatment that there was no impact on the quarterly financial statements, have continued. - 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 accounting period. 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 Standard and other relevant standards prospectively. There is no impact on the quarterly financial statements.」
From 1 April 2021, the company applied the Fair Value Measurement Accounting Standard and other relevant standards prospectively. It stated that there was no impact on the quarterly financial statements.