Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
19 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the Implementation Guidance on the 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 Implementation Guidance on the Accounting Standard for Fair Value Measurement, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
In addition to the existing Accounting Standard for Fair Value Measurement, the company adopted its implementation guidance from the beginning of the first quarter of the current fiscal year and is applying the new accounting policies prospectively. There is no impact on the financial statements. - FY2022RestatedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. There is no impact on the consolidated financial statements.」
The annual report also confirms the adoption of the Accounting Standard for Fair Value Measurement and the absence of any impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The company continues to apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year and reconfirms that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other 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 Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company adopted the Accounting Standard for Fair Value Measurement and other standards from 1 April 2021 and is applying the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements.