Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Group 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 year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Group applied the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. This change had no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Group 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 year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Group applied the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. This change had no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Group 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 year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Group applied the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. This change had no impact on the quarterly consolidated financial statements.」
The Group applied the Fair Value Measurement Guidance from the beginning of the first quarter of the current fiscal year and stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Group applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This change had no impact on the quarterly consolidated financial statements.」
The Group continued its application of the Fair Value Measurement Standard and other standards and explained that there was no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The Group 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 Group applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This change had no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and other standards from the beginning of the first quarter of the consolidated accounting period, applying the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.