Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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. 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.」
The company applied the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter of the consolidated fiscal year and reconfirmed that it had no impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The Company has applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter and will apply the new accounting policies prescribed by the implementation guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
Reconfirms that the implementation guidance for the accounting standard for fair value measurement has been applied from the beginning of the quarter and that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement 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 will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
Reconfirms that the accounting standards for fair value measurement and related standards have been applied from the beginning of the first quarter and that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards from the beginning of the first quarter 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" (Accounting Standards Board of Japan 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 quarterly consolidated financial statements.」
Applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of fiscal 2022. Stated that there was no impact on the financial statements.