Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023.
18 other companies' latest entry also says "Advanced".
- FY2023AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Implementation Guidance") from the beginning of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, it has applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the consolidated financial statements.」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the current period and applied the new accounting policies prospectively. It has explained that there was no impact on the consolidated financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the current consolidated fiscal year and has applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There was no impact on the consolidated financial statements.」
The company continues to apply the Fair Value Measurement Standard and other standards and to apply the new accounting policies prospectively. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the consolidated accounting 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 Standards Board of Japan Statement No. 10, 4 July 2019), it has applied 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 first quarter and to apply the new accounting policies prospectively. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the consolidated accounting 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 Standards Board of Japan Statement No. 10, 4 July 2019), it has applied 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 first quarter and to apply the new accounting policies prospectively. - 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 consolidated fiscal year. In accordance with the transitional treatment prescribed by Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we are applying the new accounting policies prescribed by the standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company adopted the fair-value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.