Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement 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 the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The company continued to apply the new accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement 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 the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The company continued to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement. It stated 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The company began applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and moved to the stage of applying the new accounting policies prospectively. It stated that there was no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on the quarterly consolidated financial statements.