Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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 Implementation 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 Implementation Guidance, the company applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative second quarter of the current consolidated fiscal year.」
The company continues to state that it applies the new accounting policies based on the Fair Value Measurement Implementation Guidance prospectively, with no impact on the financial statements. - FY2023-Q2AdvancedAnnual 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 Implementation 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 Implementation Guidance, the company applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative second quarter of the current consolidated fiscal year.」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the Fair Value Measurement Standard (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively.」
The company continues to state its policy of applying the new accounting policies based on the Fair Value Measurement Standard and other relevant standards prospectively from the beginning of the first quarter of the current consolidated fiscal year. - FY2022-Q1First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant 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 will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company stated that it would apply the new accounting policies based on the Fair Value Measurement Standard and other relevant standards prospectively from the beginning of the current quarter, with no impact on the quarterly consolidated financial statements.