Application of the accounting standard for fair value measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」
The explanation that applying the implementation guidance for the Fair Value Measurement Accounting Standard had no impact on the financial statements remained unchanged for the full fiscal year. - FY2023-Q3RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The explanation that the implementation guidance for the Fair Value Measurement Accounting Standard applied from the first quarter had no impact on the financial statements has continued. - FY2023-Q2RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The explanation that the implementation guidance for the Fair Value Measurement Accounting Standard applied from the first quarter had no impact on the financial statements has continued. - FY2023-Q1AdvancedAnnual report
「Effective from the beginning of the first quarter of the current consolidated fiscal year, the company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”). In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply prospectively the new accounting policies prescribed by that guidance. There was no impact on the quarterly consolidated financial statements.」
In addition to the existing Fair Value Measurement Accounting Standard, the related implementation guidance was applied from the beginning of the first quarter. The impact on the financial statements was considered nil. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards have been applied 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the Company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The explanation that the Fair Value Measurement Accounting Standard and related standards applied from the first quarter had an immaterial impact on the financial statements has continued. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards have been applied 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the Company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The explanation that the Fair Value Measurement Accounting Standard and related standards applied from the first quarter had an immaterial impact on the financial statements has continued. - FY2022-Q1First statedAnnual report
「The company 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 standards from the beginning of the first quarter of the current 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 decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
From the first quarter, the Company applied the accounting standards for fair value measurement and related standards and applied the new accounting policies prospectively. The impact on the financial statements was considered immaterial.