Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reiterates that it applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated accounting period and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「(Application of the Accounting Standard for Fair Value Measurement and Related Standards) The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reiterates that it applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and that there was no impact on the quarterly consolidated financial statements. - 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 fiscal year and will apply the new accounting policies prescribed by those standards prospectively, in accordance with the transitional treatment set out in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments. The application had no effect on the quarterly consolidated financial statements.」
The company states that it applied the accounting standards for fair value measurement and related standards from the beginning of the current quarterly accounting period and will apply the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.