Adoption of Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Fair Value Measurement”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Guidance on Fair Value Measurement, the new accounting policy prescribed in the Guidance on Fair Value Measurement was applied prospectively. The company states that this change in accounting policy had no impact on the quarterly consolidated financial statements.」
The company continues to explain that the Guidance on Fair Value Measurement has been applied from the beginning of the fiscal year, with the new accounting policy applied prospectively, and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Fair Value Measurement”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Guidance on Fair Value Measurement, the new accounting policy prescribed in the Guidance on Fair Value Measurement was applied prospectively. The company states that this change in accounting policy had no impact on the quarterly consolidated financial statements.」
The Guidance on Fair Value Measurement has continued to be applied from the beginning of the fiscal year, with the new accounting policy applied prospectively. The company states that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Guidance on Fair Value Measurement”) was applied 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 Guidance on Fair Value Measurement, the new accounting policy prescribed in the Guidance on Fair Value Measurement was applied prospectively. The company states that this change in accounting policy had no impact on the quarterly consolidated financial statements.」
The Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy was applied prospectively. The company states that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company 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 under review. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company 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 from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy was applied prospectively. The company states that there was no impact on the quarterly consolidated financial statements.