Application of the accounting standard for fair value measurement
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the “Implementation Guidance on the 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 consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements as a result.」
It continues to state that the implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter of the quarterly consolidated accounting period, with no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the “Implementation Guidance on the 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 consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements as a result.」
It continues to state that the implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter of the quarterly consolidated accounting period, with no impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter of the quarterly consolidated accounting period and decided to apply prospectively the new accounting policy prescribed by the guidance. It had no impact on the quarterly consolidated financial statements.」
It also applied the implementation guidance on the accounting standard for fair value measurement from the beginning of the first quarter of the quarterly consolidated accounting period and states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
It continues to state that the accounting standards and other guidance on fair value measurement were applied from the beginning of the first quarter of the quarterly consolidated accounting period, with no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
It continues to state that the accounting standards and other guidance on fair value measurement were applied from the beginning of the first quarter of the quarterly consolidated accounting period, with no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the current first quarter of the 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 new accounting policies prescribed by the fair value measurement standards and related requirements will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards and other guidance on fair value measurement from the beginning of the first quarter of the fiscal year ending March 2022 and applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.