Application of the Fair Value Measurement Standard
First written in FY2023-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The prospective application of the new accounting policy based on the Implementation Guidance on the Fair Value Measurement Accounting Standard continues. The Company states that there was no impact on the financial statements. - FY2024-Q1RestatedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The prospective application of the new accounting policy based on the Implementation Guidance on the Fair Value Measurement Accounting Standard continues. The Company states that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」
The application of the Fair Value Measurement Accounting Standard and related standards, introduced from the beginning of the first quarter, continues. - FY2023-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」
The application of the Fair Value Measurement Accounting Standard and related standards, introduced from the beginning of the first-quarter consolidated accounting period, continues. The application is said to have had no impact. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The Company has applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the current first-quarter consolidated accounting period, applying the new accounting policy prospectively. It states that there was no impact.