Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 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 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, the Company applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the cumulative consolidated results for the second quarter of the current fiscal year.」
The Company continues to apply the Fair Value Measurement Implementation Guidance from the beginning of the fiscal year and to apply the new accounting policies prospectively. There was no impact on profit or loss. - FY2023-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement 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, the Company applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the cumulative consolidated results for the second quarter of the current fiscal year.」
The Company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and to apply the new accounting policies prospectively. There was no impact on profit or loss. - FY2023-Q1AdvancedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation 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 Implementation Guidance, the Company applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the cumulative consolidated results for the first quarter of the current fiscal year.」
The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and has applied the new accounting policies prospectively. There was no impact on profit or loss. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the fiscal period. 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The Company continues to apply the Fair Value Measurement Standard and other standards from the beginning of the fiscal year and to apply the new accounting policies prospectively. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement 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 Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The Company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current fiscal year and has applied the new accounting policies prospectively. It states that there was no impact on the quarterly financial statements.