Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ 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 by the guidance are being applied prospectively. The adoption has no impact on the quarterly financial statements.」
The company has continued to explain the adoption of the Fair Value Measurement Implementation Guidance and its lack of impact on the quarterly financial statements. - FY2023-Q1AdvancedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ 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 by the guidance are being applied prospectively. The adoption has no impact on the quarterly financial statements.」
The company adopted the Fair Value Measurement Implementation Guidance from the beginning of the first quarter and applied the new accounting policies prospectively. There was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard, the new accounting policies prescribed by the standard and related standards are being applied prospectively. The adoption has no impact on the quarterly financial statements.」
The company continues to apply the Fair Value Measurement Standard and related standards prospectively and has continued to explain that they have no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment specified in Paragraph 19 of the standard, the new accounting policies prescribed by the standard and related standards will be applied prospectively. There is no impact on the quarterly financial statements.」
The company applied the Fair Value Measurement Standard and related standards prospectively from the first quarter, with no impact on the quarterly financial statements.