Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company adopted 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 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 by the guidance. This had no impact on the quarterly financial statements.」
The Company reaffirmed that it has applied prospectively, from the beginning of the first-quarter accounting period, the new accounting policies based on the implementation guidance for the accounting standards for fair value measurement. There was no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The company adopted 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 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 by the guidance. This had no impact on the quarterly financial statements.」
The Company reaffirmed that it has applied prospectively, from the beginning of the first-quarter accounting period, the new accounting policies based on the implementation guidance for the accounting standards for fair value measurement. There was no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The company adopted 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 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 by the guidance. This had no impact on the quarterly financial statements.」
The Company states that it has applied prospectively, from the beginning of the first-quarter accounting period, the new accounting policies based on the implementation guidance for the accounting standards for fair value measurement. There was no impact on the quarterly financial statements. - FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the 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), it decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. There was no impact on the financial statements.」
The Company reiterated its policy of applying the accounting standards for fair value measurement and related standards from the beginning of the fiscal year and applying the new accounting policies prospectively. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
The Company reaffirmed its policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first-quarter accounting period and applying the new accounting policies prospectively. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first-quarter accounting period and will apply the new accounting policies prescribed by them prospectively. There is no impact on the quarterly financial statements.」
The Company reaffirmed its policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first-quarter accounting period and applying the new accounting policies prospectively. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first-quarter accounting period and decided to apply prospectively the new accounting policies prescribed by those standards. There was no impact on the quarterly financial statements.」
The Company states that it applied the accounting standards for fair value measurement and related standards from the beginning of the first-quarter accounting period and will apply the new accounting policies prospectively. There was no impact on the quarterly financial statements.