Adoption of the accounting standard for fair value measurement
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
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Guidance on Accounting Standard for Fair Value Measurement applied from the first quarter continues to be applied, with no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current 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 therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the revised Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current quarter and applied the new accounting policy prospectively. The Company states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and related standards, applied from the first quarter, have continued to apply, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has continued applying the accounting standards for fair value measurement and other relevant standards adopted from the first quarter, and stated that they had no impact on the financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」
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. The Company states that there is no impact on the financial statements.