Adoption of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Group applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. There was no impact on the consolidated financial statements.」
The Group continues to explain the application of the Fair Value Measurement Guidance and that there was no impact on the 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 decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the Fair Value Measurement Guidance and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual 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 decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
Following the application of the fair value measurement standards, the Group also applied the implementation guidance from the first quarter of the current fiscal year, and stated that there was no impact on the quarterly consolidated 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 decided to apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual 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 decided to apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards have been applied from the beginning of the first-quarter consolidated accounting period. 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 new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Group applied the accounting standards for fair value measurement and other standards prospectively from the first quarter of the current fiscal year, and stated that there was no impact on the quarterly consolidated financial statements.