Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- 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 Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the first quarter, and the company continues to disclose its policy of applying it prospectively and that it had no impact on the 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 Implementation Guidance on the Accounting Standard for Fair Value Measurement was also applied from the beginning of the first quarter. The company reconfirmed its policy of applying it prospectively and that it had no impact on the 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 first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the first quarter, and the policy of applying them prospectively and the absence of any impact on the financial statements continue to be disclosed. - FY2022-Q2RestatedAnnual 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 first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the first quarter, with the policy of applying them prospectively and the absence of any impact on the financial statements continuing to be disclosed. - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from 1 July 2021, with the new accounting policies applied prospectively. The company states that there was no impact on the quarterly consolidated financial statements.