Adoption of Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
141 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Company applies the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the current fiscal year. 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 applies prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. There is no impact on the financial statements.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current fiscal year and that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first-quarter accounting period. In accordance with the transitional treatment set out 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 these standards prospectively. There is no impact on the quarterly financial statements.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the fiscal year and that there was no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first-quarter accounting period. In accordance with the transitional treatment set out 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 these standards prospectively. There is no impact on the quarterly financial statements.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the fiscal year and that there was no impact on the quarterly financial statements. - FY2023-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 standards from the beginning of the first quarter of the current fiscal year. 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 applied prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. There was no impact on the quarterly financial statements.」
The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. There was no impact on the quarterly financial statements.