Application of Accounting Standards for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the company’s financial position or operating results.」
The company continues to apply the implementation guidance for the Fair Value Measurement Accounting Standard and states that it has no impact on the financial statements. - FY2023-Q1Additional application guidance for the fair-value measurement standard adoptedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
In addition to the existing policies under the Fair Value Measurement Accounting Standard, the company applied the related implementation guidance 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 consolidated fiscal year. This had no impact on the consolidated financial statements.」
The company continues to apply the Fair Value Measurement Accounting Standard and related standards and has confirmed that they have 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 consolidated fiscal year, and is applying the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company has 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 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), the company is applying the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year, and states that there was no impact on the quarterly consolidated financial statements.