Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter and, in accordance with the transitional treatment prescribed in Paragraph 27-2, will apply its new accounting policies prospectively. As the Company did not hold investment trusts or similar instruments during the cumulative third quarter, there was no impact on the quarterly financial statements.」
Reconfirms the application of the Fair Value Measurement Implementation Guidance and the absence of any impact on the financial statements because the Company held no investment trusts or similar instruments. - FY2023-Q2RestatedAnnual report
「The Company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter and, in accordance with the transitional treatment prescribed in Paragraph 27-2, will apply its new accounting policies prospectively. As the Company did not hold investment trusts or similar instruments during the cumulative second quarter, there was no impact on the quarterly financial statements.」
Reconfirms the application of the Fair Value Measurement Implementation Guidance and the absence of any impact on the financial statements because the Company held no investment trusts or similar instruments. - 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 Implementation 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 Implementation Guidance, it will apply the new accounting policies prescribed by the guidance prospectively. As the Company did not hold investment trusts or similar instruments during the first quarter of the current fiscal year, there was no impact on the quarterly financial statements.」
In addition to the existing Fair Value Measurement Standard and related standards, applied the implementation guidance from the beginning of the first quarter. States that the Company held no investment trusts or similar instruments and that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
Reconfirms that the Fair Value Measurement Standard and other related standards have been applied from the beginning of the first quarter and have had no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
Reconfirms that the Fair Value Measurement Standard and other related standards have been applied from the beginning of the first quarter and have had no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter. In accordance with the transitional treatment under Paragraph 19 of the Fair Value Measurement 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 these standards prospectively.」
Applied the accounting standards for fair value measurement and other related standards from the beginning of the first quarter of the current fiscal year and states that they had no impact on the quarterly financial statements.