Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company continues to disclose its policy for applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement and that there is no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company continues to disclose its policy for applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement and that there is no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) from the beginning of the first-quarter accounting period of the current fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Accounting Standard for Fair Value Measurement, will apply prospectively the new accounting policy prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement. There is no impact on the quarterly financial statements.」
The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first-quarter accounting period of the current fiscal year and stated that there was no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first-quarter accounting period. In accordance with the transitional treatment set out 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), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The Company continues to disclose its policy for applying the accounting standard for fair value measurement and that there is no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first-quarter accounting period. In accordance with the transitional treatment set out 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), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The Company continues to apply the accounting standard for fair value measurement and related policies, and states that there is no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
The Company applied the accounting standard for fair value measurement and other relevant standards from the beginning of the first-quarter accounting period of FY2022 and has applied the new accounting policy prospectively. It stated that there was no impact on the quarterly financial statements.