Adoption of the implementation guidance for fair value measurement accounting standards
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
Reconfirmed that the Fair Value Measurement Accounting Standard Implementation Guidance has been applied from the beginning of the current consolidated fiscal year and that it has no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted 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 Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The application of the Fair Value Measurement Accounting Standard Guidance from the beginning of the first quarter of the consolidated fiscal year, and the absence of any impact on the financial statements, were reconfirmed. - FY2023-Q2RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted 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 Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The application of the Fair Value Measurement Accounting Standard Guidance from the beginning of the first quarter of the consolidated fiscal year was reconfirmed. In accordance with the transitional treatment, the new accounting policy was applied prospectively, with no impact on the financial statements. - FY2023-Q1First statedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Application Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment, the new accounting policy was applied prospectively, and it was stated that there was no impact on the quarterly consolidated financial statements.