Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the consolidated financial statements.」
The company continues to apply the Fair Value Measurement Implementation Guidance and states that there is no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 27-2, will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the new accounting policy based on the implementation guidance for the accounting standard for fair value measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 27-2, will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company reiterates that it continues to apply the new accounting policies based on the Fair Value Measurement Implementation Guidance and that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 27-2, will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company adopted the Fair Value Measurement Implementation Guidance from the beginning of the first quarter and is applying the new accounting policies prospectively. There is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and related 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 Fair Value Measurement Standard 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 Fair Value Measurement Standard and related standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company continues to explain that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated accounting period and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and related 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 Fair Value Measurement Standard 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 Fair Value Measurement Standard and related standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year, applying the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements.