Adoption of Fair Value Measurement Standards
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the three months ended the first quarter and decided to apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual 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 Implementation Guidance") from the beginning of the three months ended the first quarter and decided to apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively in accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance. This had no impact on the quarterly consolidated financial statements.」
The Company continued to apply the Fair Value Measurement Implementation Guidance, which it had applied from the beginning of the three months ended the first quarter, and stated that there was no impact on the financial statements. - FY2023-Q1Additional application of the implementation guidance for the fair-value measurement accounting standardAnnual 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 Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
In addition to the existing Accounting Standard for Fair Value Measurement and other relevant standards, the Company applied the related implementation guidance from the beginning of the three months ended the first quarter. It stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to apply the fair value measurement standard and other standards adopted from the beginning of the first-quarter consolidated accounting period. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to apply the fair value measurement standard and other standards adopted from the beginning of the first-quarter consolidated accounting period. - FY2022-Q1First statedAnnual 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 of the consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively.」
The Company applied the Accounting Standard for Fair Value Measurement and other relevant standards prospectively from the beginning of the three months ended the first quarter. It stated that there was no impact on the quarterly consolidated financial statements.