Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q2. 4 of 5 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual 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 Accounting Guidance”) from the beginning of the current consolidated fiscal year.」
The company continued applying the accounting policy based on the Fair Value Measurement Accounting Guidance in the full-year financial statements and explained that there was no impact. - FY2024-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continued applying the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and explains that there is no impact on the quarterly consolidated financial statements. - FY2024-Q1RestatedAnnual report
「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continued applying the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement in the current quarter and explained that there was no impact on the financial statements. - FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
The application of the accounting standards for fair value measurement and other standards has continued in the full-year financial statements. - FY2023-Q2First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 standard and related standards prospectively.」
The company applied the accounting standards for fair value measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It explained that there was no impact on the quarterly consolidated financial statements.