Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 6 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 “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement prospectively from the beginning of the fiscal year, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year, and states that there is no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereafter the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the 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” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to 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 Group has applied the accounting standards for fair value measurement and related standards prospectively from the beginning of the fiscal year, and states that there is no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The Group has applied the accounting standards for fair value measurement and related standards prospectively from the beginning of the first quarter of the consolidated fiscal year, and states that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「We have applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group has for the first time disclosed an accounting policy to apply the accounting standards for fair value measurement and related standards prospectively from the beginning of the fiscal year ending March 2022. It states that there is no impact on the quarterly consolidated financial statements.