Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- 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 Guidance") from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, it will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the interim consolidated financial statements.」
The company is reaffirming that it applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the consolidated fiscal period and that there is no impact on the financial statements. - FY2023-Q1Additional adoption of the implementation guidanceAnnual 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 Guidance") from the beginning of the first quarter of the current consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, it will apply prospectively the new accounting policies prescribed by the guidance. There is no impact on the interim consolidated financial statements.」
The company disclosed that it applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the current consolidated fiscal period and that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The company is reaffirming that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period and that there is no impact on the interim consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The company is reaffirming that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period and that there is no impact on the interim consolidated financial statements. - FY2022-Q1First statedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards have been applied 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 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 standards will be applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company states that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal period and will apply the new accounting policies prospectively. It states that there is no impact on the financial statements.