Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
138 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 Implementation 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 Implementation Guidance, the new accounting policies prescribed by the guidance are applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied prospectively from the beginning of the period, and it was reconfirmed that there was no impact on the quarterly consolidated 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 Implementation 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 Implementation Guidance, the new accounting policies prescribed by the guidance are applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the fiscal year under review. It was stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards were applied prospectively from the beginning of the period, and it was reconfirmed that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively.」
The accounting standards for fair value measurement and related standards were applied prospectively from the beginning of the period. It was stated that there was no impact on the quarterly consolidated financial statements.