Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending September 2023
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
139 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 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 Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company has reconfirmed that the Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year and that it has had no impact on the financial statements. - FY2023-Q2RestatedAnnual 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 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 Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company has reconfirmed that the Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year and that it has had no impact on the financial statements. - FY2023-Q1AchievedAnnual 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 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 Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company applied from the beginning of the first quarter of the current consolidated fiscal year the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending September 2023. It states that there was no impact on the financial statements. - FY2022First statedAnnual report
「(2) Scheduled date of application The guidance will be applied from the beginning of the fiscal year ending September 2023. (3) Impact of applying the accounting standards and other guidance The application of the Implementation Guidance on Accounting Standard for Fair Value Measurement will have no impact on the consolidated financial statements.」
The Company has newly disclosed plans to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year ending September 2023.