Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2023-Q3. 5 of 8 entries say "Restated". Latest entry: FY2025.
- FY2025AchievedAnnual report
「The annual consolidated financial statements for the consolidated fiscal year will be the first consolidated financial statements prepared in accordance with IFRS Accounting Standards.」
The first annual consolidated financial statements after the initial adoption of IFRS Accounting Standards were prepared, and a reconciliation table from Japanese accounting standards was also disclosed. - FY2025-Q1Systematization of accounting policies following the transition to IFRS Accounting StandardsAnnual report
「The Group first applied IFRS Accounting Standards from the first quarter of the consolidated fiscal year beginning 1 March 2024, and the annual consolidated financial statements for the consolidated fiscal year will be the first consolidated financial statements prepared in accordance with IFRS Accounting Standards.」
The Group transitioned from the previous Japanese accounting standards to IFRS Accounting Standards, with 1 March 2023 designated as the date of transition. It discloses accounting policies based on IFRS and reconciliation tables for goodwill, leases, financial instruments and employee benefits, among other items. - FY2024RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the implementation guidance are to be applied prospectively. The change in accounting policies has no impact on the consolidated financial statements for the consolidated fiscal year.」
The accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement continue to be applied. It is stated that there is no impact on the financial statements. - FY2024-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement continue to be applied, and it is stated that there is no impact on the quarterly consolidated financial statements. - FY2024-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement continue to be applied. It is stated that there is no impact on the financial statements. - FY2024-Q1RestatedAnnual report
「The Company adopted 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 current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
The accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement continue to be applied. It is stated that there is no impact on the quarterly consolidated financial statements. - FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement accounting standards and related standards have been applied prospectively.」
The company continued to apply the Fair Value Measurement Standard and related standards. It stated that there was no impact on the consolidated financial statements. - FY2023-Q3First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated first-quarter accounting period, and the new accounting policies prescribed by those standards will be applied prospectively.」
The company applied the fair value measurement accounting standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.