Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
Continued applying the Implementation Guidance on the Fair Value Measurement Accounting Standard and stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company adopted the Implementation Guidance on the Fair Value Measurement Accounting Standard from the first quarter and stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
Continued applying the Fair Value Measurement Accounting Standard and other standards, and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
Continued applying the Fair Value Measurement Accounting Standard and other standards, and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and other standards prospectively.」
Although the Fair Value Measurement Accounting Standard and other standards were adopted from the first quarter, the company stated that there was no impact on the quarterly consolidated financial statements.