Adoption of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, dated 17 June 2021, hereinafter the “Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and applied prospectively the new accounting policies prescribed by the Guidance on Fair Value Measurement. The change had no impact on the quarterly financial statements.」
The company continues to disclose that it applied the Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and that it had no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, dated 17 June 2021, hereinafter the “Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and applied prospectively the new accounting policies prescribed by the Guidance on Fair Value Measurement. The change had no impact on the quarterly financial statements.」
The company continues to disclose that it applied the Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and that it had no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, dated 17 June 2021, hereinafter the “Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and applied prospectively the new accounting policies prescribed by the Guidance on Fair Value Measurement. The change had no impact on the quarterly financial statements.」
The company applied the Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and proceeded with applying the new accounting policies. - FY2022-Q1First statedAnnual report
「Beginning with the start of the first quarter, we adopted the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. The adoption had no impact on the quarterly financial statements.」
The company states that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter accounting period and applied the new accounting policies prospectively.