Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q3. 5 of 6 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「Partnership investments are not subject to fair value disclosure pursuant to paragraph 24-16 of the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021).」
The company continues its policy of not disclosing the fair value of partnership investments pursuant to the implementation guidance for the fair value measurement accounting standard. - FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” was applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance have been applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company reiterates its policy for applying the Fair Value Measurement Implementation Guidance and states that there is no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company reiterates its policy for applying the Fair Value Measurement Implementation Guidance and states that there is no impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. This has no impact on the quarterly financial statements.」
The Company continues to disclose its policy for applying the Fair Value Measurement Accounting Standard. - FY2022RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” and other standards were applied from the beginning of the fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards have been applied prospectively.」
The Company continues to disclose the application of the Fair Value Measurement Accounting Standard and other standards. - FY2022-Q3First 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 applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards have been applied prospectively.」
The Fair Value Measurement Accounting Standard and other standards have been applied from the beginning of the first quarter accounting period. The Company states that there is no impact on the quarterly financial statements.