Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company will apply the new accounting policies prescribed by the implementation guidance prospectively. This has no impact on the quarterly consolidated financial statements for the third quarter of the current fiscal year.」
The application of the implementation guidance for the Accounting Standard for Fair Value Measurement, and the statement that it had no impact on the quarterly consolidated financial statements, continue to be disclosed. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company will apply the new accounting policies prescribed by the implementation guidance prospectively. This has no impact on the quarterly consolidated financial statements for the second quarter of the current fiscal year.」
The implementation guidance for the Accounting Standard for Fair Value Measurement applied from the beginning of the fiscal year ending March 2022, and the statement that it had no impact on the quarterly consolidated financial statements continues to be disclosed. - FY2023-Q1Applied the implementation guidance; no impactAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company will apply the new accounting policies prescribed by the implementation guidance prospectively. This has no impact on the quarterly financial statements for the first quarter of the current fiscal year.」
In addition to the previous application of the Accounting Standard for Fair Value Measurement and other relevant standards, the 2021 revised implementation guidance was applied from the beginning of the current quarter. The company states that there was no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, both dated 4 July 2019, the company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. This has no impact on the quarterly financial statements for the third quarter of the current fiscal year.」
The application of the Accounting Standard for Fair Value Measurement and other relevant standards, and the statement that they had no impact on the quarterly financial statements, continue to be disclosed. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, both dated 4 July 2019, the company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other relevant standards prospectively. This has no impact on the quarterly financial statements for the first quarter of the current fiscal year.」
The company applied the accounting standards for fair value measurement from the beginning of the fiscal year ending March 2022 and will apply the new accounting policies prospectively. No impact on the quarterly financial statements was reported.