Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual 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 of the current fiscal year. 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.」
Following application of the fair value measurement accounting standard, the company also applied the implementation guidance from the first quarter beginning 1 April 2022. It stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “fair value measurement accounting standard”) and related standards from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement accounting standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the fair value measurement accounting standard and related standards prospectively. There was no impact on the consolidated financial statements.」
The company continued applying the fair value measurement accounting standard and related standards throughout the fiscal year and stated that they had no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The company applied the accounting standard for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements.