Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. This has no impact on the quarterly financial statements.」
The application of the new accounting policies based on the Fair Value Measurement Implementation Guidance and the explanation that there is no impact on the quarterly financial statements have continued. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Guidance”) was applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly financial statements.」
The application of the new accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement has continued, and it was stated that there would be no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter accounting period, and will apply the new accounting policies prescribed by the fair value measurement standards prospectively. This has no impact on the quarterly financial statements.」
The application of the new accounting policies based on the fair value measurement standards and the explanation that there is no impact on the financial statements have continued. - FY2022-Q2RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter accounting period, and will apply the new accounting policies prescribed by the fair value measurement standards prospectively. This has no impact on the quarterly financial statements.」
The Company continues to apply the new accounting policies based on the fair value measurement accounting standards and related standards and states that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies specified by those standards prospectively. This had no effect on the quarterly financial statements.」
The Company adopted the fair value measurement standards from the beginning of the fiscal year and applies the new accounting policies prospectively. No effect on the financial statements was reported.