Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The 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 policy prescribed by the guidance is being applied prospectively. This has no impact on the quarterly financial statements.」
We continue to apply the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first-quarter accounting period and prospectively thereafter. - FY2023-Q2RestatedAnnual report
「The 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 policy prescribed by the guidance is being applied prospectively. This has no impact on the quarterly financial statements.」
We continue to apply the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first-quarter accounting period and prospectively thereafter. - FY2023-Q1Additional adoption of application guidanceAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) 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 Implementation Guidance, the company is applying prospectively the new accounting policy prescribed by the guidance. This has no impact on the quarterly financial statements.」
In addition to applying the existing Fair Value Measurement Standard and related standards, the Implementation Guidance published on 17 June 2021 was applied from the beginning of the current first-quarter accounting period. The disclosure states that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter accounting period, and the new accounting policies will be applied prospectively.」
We continue to apply the Fair Value Measurement Standard and related standards from the beginning of the fiscal year and to apply the new accounting policies prospectively. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first-quarter accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
We continue to disclose that the Fair Value Measurement Standard and related standards were applied from the beginning of the first-quarter accounting period and that the new accounting policies will be applied prospectively. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the current first-quarter accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter, and the new accounting policy has been applied prospectively. The Company stated that there was no impact on the quarterly financial statements.