Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual 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 period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed in the Fair Value Measurement Guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The company continues to disclose the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and the absence of any impact on the quarterly consolidated financial statements. - FY2024-Q2RestatedAnnual 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 period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed in the Fair Value Measurement Guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The company continues to disclose the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and the absence of any impact on the quarterly consolidated financial statements. - FY2024-Q1RestatedAnnual 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 period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed in the Fair Value Measurement Guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarter, and it is stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, 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 set out in 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related matters were applied from the beginning of the first quarter of the current consolidated fiscal period, and it is stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related matters were applied from the beginning of the first quarter of the current consolidated fiscal year, and it is stated that there was no impact on the financial statements.