Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「From the beginning of the current consolidated fiscal year, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) and decided to apply the new accounting policies prescribed by it prospectively. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The Fair Value Measurement Accounting Standard Implementation Guidance was applied from the beginning of the fiscal year, and the company states that there has been no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「From the beginning of the first quarter, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the guidance, decided to apply the new accounting policies prescribed by it prospectively. There was no impact on the quarterly consolidated financial statements for the current third quarter.」
The Group continues to explain the application of the Fair Value Measurement Guidance and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「From the beginning of the first quarter, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the guidance, decided to apply the new accounting policies prescribed by it prospectively. There was no impact on the quarterly consolidated financial statements for the current second quarter.」
The company continues to state that applying the implementation guidance on the accounting standards for fair value measurement has had no impact on the financial statements. - FY2023-Q1Additional adoption of the implementation guidance for the fair-value measurement accounting standardAnnual report
「From the beginning of the current first quarter, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the guidance, decided to apply the new accounting policies prescribed by it prospectively. There was no impact on the quarterly consolidated financial statements for the current first quarter.」
In addition to the existing fair value measurement standards, the Company applied the implementation guidance from the beginning of the current quarter and applied the new accounting policies prospectively. It stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, the Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and related standards. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements for the current third quarter.」
The Company continues to disclose the application of the fair value measurement standards and the prospective application of the new accounting policies, stating that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, the Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and related standards. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements for the current second quarter.」
The Company continues to disclose the application of the fair value measurement standards and the prospective application of the new accounting policies, stating that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the current first quarter, the Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards, and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements for the current first quarter.」
From 1 April 2021, the Company applied the accounting standards for fair value measurement and related standards and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly financial statements.