Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement Accounting Standard”) 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 Implementation Guidance on Fair Value Measurement Accounting Standard, it decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement Accounting Standard. This had no impact on the quarterly consolidated financial statements.」
The company continued to state in the third quarter that the implementation guidance for the Fair Value Measurement Accounting Standard had been applied from the first quarter and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement Accounting Standard”) 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 Implementation Guidance on Fair Value Measurement Accounting Standard, it decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement Accounting Standard. This had no impact on the quarterly consolidated financial statements.」
The company continued to state in the second quarter that the implementation guidance for the Fair Value Measurement Accounting Standard had been applied from the first quarter and that there was no impact on the financial statements. - FY2023-Q1ReframedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement Accounting Standard”) 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 Implementation Guidance on Fair Value Measurement Accounting Standard, it decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement Accounting Standard. This had no impact on the quarterly consolidated financial statements.」
In addition to applying the Fair Value Measurement Accounting Standard and related standards from the previous fiscal year, the company stated that it had applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the current quarter. There was no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the consolidated financial statements.」
The company confirmed for the full fiscal year that the Fair Value Measurement Accounting Standard and related standards had been applied from FY2022-Q1 and that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual 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 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), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company continued to state in the third quarter that the Fair Value Measurement Accounting Standard and related standards had been applied from FY2022-Q1 and that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of FY2022-Q1 and stated that it would apply the new accounting policies going forward. There was no impact on the quarterly consolidated financial statements.