Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard in accordance with the transitional treatment set out in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard. There was no impact from the application of these accounting standards on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the current first quarter. It was stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. The application of the standards had no impact on the quarterly consolidated financial statements.」
The accounting standard for fair value measurement and related standards have continued to be applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The accounting standard for fair value measurement and related standards have continued to be applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」
The company applied the fair value measurement standard and related standards from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.