Adoption of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied 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 new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The implementation guidance on the accounting standard for fair value measurement was applied from the first quarter, and the accounting policies to be applied prospectively were updated. There is no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. This has no effect on the consolidated financial statements.」
The application of the accounting standards for fair value measurement and related standards will continue in the annual financial statements, and it was reconfirmed that there will be no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied 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 standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The accounting standard for fair value measurement and related standards were applied from the first quarter. The company stated that there was no impact on the quarterly consolidated financial statements.