Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”), etc., have been applied from the beginning of the first quarter of the 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard, etc., are being applied prospectively. There is no impact on profit or loss for the cumulative second quarter of the current consolidated fiscal year.」
The fair value measurement accounting standards, etc., continue to be applied, and the company states that there was no impact on profit or loss for the cumulative second quarter of the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”), etc., have been applied from the beginning of the first quarter of the 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard, etc., are being applied prospectively. There is no impact on profit or loss for the cumulative third quarter of the current consolidated fiscal year.」
The fair value measurement accounting standards, etc., continue to be applied, and the company states that there was no impact on profit or loss for the cumulative third quarter of the current consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”), etc., have been applied from the beginning of the first quarter of the 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard, etc., are being applied prospectively. There is no impact on profit or loss for the cumulative second quarter of the current consolidated fiscal year.」
The fair value measurement accounting standards, etc., applied from the beginning of the first quarter of the consolidated fiscal year continue to be applied, and the company states that there was no impact on profit or loss for the cumulative second quarter of the current consolidated fiscal year. - FY2022-Q1First statedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, dated 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards 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” (Accounting Standard No. 10, dated 4 July 2019), the Company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The accounting standards for fair value measurement, etc., were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies have been applied prospectively. The company states that there was no impact on profit or loss for the current first quarter.