Adoption of the accounting standard for fair value measurement
First written in FY2022-Q3. 1 of 4 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q2.
139 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
The accounting policy of applying the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the fiscal year continues. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
Following the Fair Value Measurement Standard, its implementation guidance was applied from the beginning of the first quarter of fiscal 2022. The impact is considered immaterial. - FY2022AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
The Fair Value Measurement Standard and other standards were applied from the beginning of fiscal 2021, introducing new accounting policies and disclosures by fair value level. - FY2022-Q3First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies have been applied prospectively. The impact is considered immaterial.