Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 4 of 6 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「This has no impact on the consolidated financial statements.」
The company continued applying the accounting policies based on the guidance on the accounting standard for fair value measurement and stated that there was no impact on the consolidated financial statements. - FY2024-Q3RestatedAnnual report
「We applied the Guidance on the Application of the Accounting Standard for Fair Value Measurement (Accounting Standard Application Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, we decided to apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company continued applying the new accounting policies based on the guidance on the accounting standard for fair value measurement and reaffirmed that there was no impact on the financial statements. - FY2024-Q2RestatedAnnual report
「We applied the Guidance on the Application of the Accounting Standard for Fair Value Measurement (Accounting Standard Application Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, we decided to apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company continued applying the new accounting policies based on the guidance on the accounting standard for fair value measurement and reaffirmed that there was no impact on the financial statements. - FY2024-Q1AdvancedAnnual report
「The company applied the "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 first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed in the guidance will be applied prospectively. The impact on the quarterly consolidated financial statements is nil.」
The company applied the guidance on the accounting standard for fair value measurement from the beginning of the quarter. It stated that the new accounting policies would be applied prospectively and that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The impact of this change on the third-quarter consolidated financial statements was immaterial.」
The company continued applying the accounting standards for fair value measurement and reaffirmed that the impact on the third-quarter consolidated financial statements was immaterial. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out in paragraph 19 of the accounting standard for fair value measurement 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 accounting standard for fair value measurement and related standards will be applied prospectively.」
For certain corporate bonds and other debt securities previously measured at acquisition cost, the company changed to a method of measuring them at fair value based on the best available information, including unobservable inputs. The company stated that the impact on the financial statements was immaterial.