Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the implementation guidance for the Fair Value Measurement Accounting Standard, with no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual 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 Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
In addition to the existing Fair Value Measurement Accounting Standard, the company began applying the implementation guidance from the beginning of the first quarter. There was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The disclosure states that the Group continues to apply the fair value measurement standards and related standards, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The disclosure states that the Group continues to apply the fair value measurement standards and related standards, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the fair value measurement standard and related standards will be applied prospectively.」
The company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter and adopted the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.