Application of the accounting standard for fair value measurement and related standards
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was 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 policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the Fair Value Measurement Guidance and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was 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 policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the Fair Value Measurement Guidance and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The company 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 year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準の適用に続き、適用指針第31号を当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないとしている。 - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」
The company adopted the accounting standards for fair value measurement from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.