Adoption of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023.
143 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively.」
The company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the period and reaffirmed its policy of applying it prospectively. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
The company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the period and reaffirmed its policy of applying it prospectively. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
The company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the period and reaffirmed its policy of applying it prospectively. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
In addition to the Fair Value Measurement Standard, which had already been applied, the company applied its implementation guidance from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company has 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 relevant standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively.」
It was reaffirmed that the Fair Value Measurement Standard and other relevant standards were applied from the beginning of the first quarter of the consolidated fiscal year and will continue to be applied prospectively. - FY2022-Q1First statedAnnual report
「The company has 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 relevant standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively.」
The company applied the accounting standards for fair value measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.