Adoption of accounting standards for fair value measurement
First written in FY2022-Q3. 3 of 4 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 Accounting Guidance”) was applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The accounting policies based on the Fair Value Measurement Accounting Guidance continue to be applied, and it is stated that there was no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the new accounting policies prescribed by the Fair Value Measurement Accounting Guidance will be applied prospectively. There is no impact on the quarterly financial statements.」
The accounting policies based on the Fair Value Measurement Accounting Guidance continue to be applied, and it is stated that there was no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Guidance”) was applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly financial statements.」
The accounting policies related to the application of the Fair Value Measurement Accounting Standard continue to be applied, and it is stated that there was no impact on the quarterly financial statements. - FY2022-Q3First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter. 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively.」
The Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter accounting period, with no impact on the quarterly financial statements.