Adoption of the accounting standard for fair value measurement
First written in FY2022-Q2. 3 of 4 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 year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance. There was no impact on the quarterly consolidated financial statements.」
The company continued to apply the Fair Value Measurement Guidance and reconfirmed that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the consolidated fiscal year and has applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the consolidated financial statements.」
The company continued to apply the Fair Value Measurement Standard and related standards and reconfirmed that there was no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the consolidated fiscal year and has applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Standard and related standards from the first quarter and reconfirmed in the third quarter that there was no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards 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 Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the company is applying the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the consolidated fiscal year and has applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.