Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed in the Implementation Guidance on Accounting Standard for Fair Value Measurement will be applied prospectively. There is no impact on the quarterly financial statements.」
It has reaffirmed the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and that there is no impact on the quarterly financial statements. - FY2023-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.」
It explains that the implementation guidance on the accounting standards for fair value measurement continues to apply from the beginning of the current quarter, with no impact on the financial statements. - FY2022RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the current consolidated fiscal year.」
It has continued to disclose the application of the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending June 2022, stating that there is no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year.」
It has for the first time stated an accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending June 2022. It explains that there is no impact on the quarterly consolidated financial statements.