Application of the accounting standards for fair value measurement
First written in FY2022-Q1. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose the application of the revised Fair Value Measurement Accounting Standard Implementation Guidance, stating that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, we will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
Following the application of the Fair Value Measurement Accounting Standard, the company applied the revised Fair Value Measurement Accounting Standard Implementation Guidance from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no impact on the financial statements. - FY2022AdvancedAnnual report
「In addition, in the notes on financial instruments, we began providing disclosures on matters including the breakdown of financial instrument fair values by level.」
Following the application of the Fair Value Measurement Accounting Standard, the company newly disclosed notes classifying financial instrument fair values into Levels 1 through 3. - FY2022-Q2RestatedAnnual report
「We 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose the application of the accounting standards for fair value measurement and related standards, stating that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year ending March 2022. It disclosed that there was no impact on the quarterly consolidated financial statements.