Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Guidance No. 31, 17 June 2021) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the Company will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the quarterly financial statements.」
The Company has continued applying the implementation guidance for the Fair Value Measurement Standard from the beginning of the first quarter and has restated that there was no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Guidance No. 31, 17 June 2021) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the Company will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the quarterly financial statements.」
The Company has continued applying the implementation guidance for the Fair Value Measurement Standard from the beginning of the first quarter and has restated that there was no impact on the quarterly financial statements. - FY2023-Q1AdvancedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Guidance No. 31, 17 June 2021) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the Company will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the quarterly financial statements.」
The Company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the first quarter and has applied the new accounting policies prospectively. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other applicable standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other applicable standards. There is no impact on the quarterly financial statements.」
The Company has continued applying the Fair Value Measurement Standard and states again that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other applicable standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other applicable standards. There is no impact on the quarterly financial statements.」
The Company has continued applying the Fair Value Measurement Standard and states again that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other applicable standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other applicable standards. There is no impact on the quarterly financial statements.」
States that the Fair Value Measurement Standard and related standards were applied prospectively from the beginning of the first quarter accounting period, with no impact on the quarterly financial statements.