Adoption of Fair Value Measurement Standards
First written in FY2023-Q2. 6 of 7 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply prospectively the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」
The Company continued to disclose the application of the Fair Value Measurement Implementation Guidance and the absence of any effect on the financial statements for the full fiscal year. - FY2024-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively. The application of the accounting standards and other guidance had no effect on the quarterly consolidated financial statements.」
The company continues to disclose its application of the Implementation Guidance on the Fair Value Measurement Standard and that there is no impact on the quarterly consolidated financial statements. - FY2024-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively. The application of the accounting standards and other guidance had no effect on the quarterly consolidated financial statements.」
The company continues to disclose its application of the Implementation Guidance on the Fair Value Measurement Standard and that there is no impact on the quarterly consolidated financial statements. - FY2024-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively. The application of the accounting standards and other guidance had no effect on the quarterly consolidated financial statements.」
The company continues to disclose its application of the Implementation Guidance on the Fair Value Measurement Standard and that there is no impact on the quarterly consolidated financial statements. - FY2023RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and applied the new accounting policies for fair value measurement prospectively. The application had no effect on the consolidated financial statements.」
The Company continued to disclose the application of the Accounting Standard for Fair Value Measurement and other standards for the full fiscal year, explaining that there was no effect on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. The application had no effect on the quarterly consolidated financial statements.」
The Company continues to disclose the application of the Accounting Standard for Fair Value Measurement and other standards and the absence of any effect on the quarterly consolidated financial statements. - FY2023-Q2First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. The application had no effect on the quarterly consolidated financial statements.」
The Company recorded for the first time its application of the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards from the beginning of the first quarter of the current consolidated accounting period, explaining that there was no effect on the quarterly consolidated financial statements.