Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” was applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. This had no impact on the cumulative third quarter period.」
The implementation guidance for the fair value measurement accounting standard was applied from the beginning of the period, but had no impact on the cumulative third quarter period. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement will be applied prospectively. There is no impact on the cumulative second-quarter period.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year, but there is no impact on the cumulative second-quarter period. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement will be applied prospectively. There is no impact on the cumulative first-quarter period.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the quarter, but there is no impact on the cumulative quarterly period. - FY2022RestatedAnnual report
「The Fair Value Measurement Standard and related standards have been applied from the beginning of the fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively. The company does not hold financial instruments measured at fair value for balance-sheet purposes, and there is no impact on the financial statements.」
The application policy for the Fair Value Measurement Standard, and the absence of any impact on the financial statements because the company holds no relevant financial instruments, have been reiterated. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards have been applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the fair value measurement standards have been applied prospectively. The company does not hold financial instruments measured at fair value as amounts reported on the quarterly balance sheet, and therefore there is no impact on the quarterly financial statements.」
The application policy for the Fair Value Measurement Standard and related standards, and the absence of any impact on the financial statements because the company holds no relevant financial instruments, have been reiterated. - FY2022-Q2First statedAnnual report
「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 have been applied from the beginning of the first quarter. 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. The company does not hold financial instruments measured at fair value for quarterly balance-sheet purposes, and there is no impact on the quarterly financial statements.」
The Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter. As the company does not hold financial instruments subject to fair value measurement, there is no impact on the quarterly financial statements.