Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 3 of 5 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 policy of applying the accounting policies based on the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period remains in place, and it was stated that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual 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.」
In addition to adopting the Accounting Standard for Fair Value Measurement, the new accounting policies based on its implementation guidance were applied from the beginning of the first quarter accounting period. There was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The policy of applying the new accounting policies based on the Accounting Standard for Fair Value Measurement and related standards prospectively remains in place. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The policy of applying the new accounting policies based on the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period remains in place. - FY2022-Q1First statedAnnual report
「We have 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 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 (Accounting Standard 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.」
From the beginning of the first quarter accounting period, the new accounting policies based on the Accounting Standard for Fair Value Measurement and related standards were applied prospectively. It was stated that there was no impact on the quarterly financial statements.