Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-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") has been 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 in the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this change in accounting policy.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the fiscal year, and the absence of an impact from the change in accounting policy has been reconfirmed. - FY2023-Q1AdvancedAnnual report
「The "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") has been 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 in the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this change in accounting policy.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter accounting period, and the company disclosed that there was no impact. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The policy of applying the accounting standards for fair value measurement, etc., from the beginning of the first quarter accounting period, and continuing to apply them thereafter, has been reconfirmed. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, 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, will apply the new accounting policies prescribed by those standards prospectively.」
The accounting standards for fair value measurement, etc., were applied from the beginning of the first quarter accounting period, and the method for measuring the balance sheet amounts of bonds, etc., was changed.