Application of the accounting standards for fair value measurement
First written in FY2022-Q1. 3 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”) has been applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed therein have been applied prospectively. There is no impact on the quarterly financial statements.」
The company reconfirmed that the Fair Value Measurement Guidance, applied from the beginning of the fiscal year ending September 2023, had no impact on the quarterly 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”) has been applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed therein have been applied prospectively. There is no impact on the quarterly financial statements.」
The company reconfirmed in the second quarter that the Fair Value Measurement Guidance, applied from the beginning of the fiscal year ending September 2023, had no impact. - FY2023-Q1AchievedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed therein have been applied prospectively. There is no impact on the quarterly financial statements.」
The 2021 amendments to the Fair Value Measurement Guidance, which had been scheduled for application in FY2022, were applied from the beginning of the first quarter accounting period, the start of the fiscal year ending September 2023. The company stated that there was no impact on the financial statements. - FY2022Addition of planned application of the amended implementation guidanceAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021, Accounting Standards Board of Japan) (2) Scheduled application date The guidance will be applied from the beginning of the fiscal year ending September 2023.」
While continuing to apply the Accounting Standard for Fair Value Measurement and related standards, the company disclosed plans to apply the 2021 amendments to the implementation guidance from the beginning of the fiscal year ending September 2023. - 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 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, the company will apply the new accounting policies prescribed by the standards prospectively. The company stated that this change had no impact on the quarterly financial statements for the cumulative third-quarter period.」
The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and reconfirmed that there is no impact on the quarterly financial statements for the cumulative third-quarter period. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related 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, the company will apply the new accounting policies prescribed by the standards prospectively. The company stated that this change had no impact on the quarterly financial statements for the cumulative first-quarter period.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and has applied the new accounting policies prospectively in accordance with the transitional treatment. It stated that there was no impact on the quarterly financial statements.