Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) has been applied 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 Implementation Guidance on the Fair Value Measurement Standard, the new accounting policies prescribed by the guidance are to be applied prospectively.」
The policy of applying the implementation guidance for the Fair Value Measurement Standard prospectively has continued, and the company states that it has had no effect on the financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) has been applied 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 Implementation Guidance on the Fair Value Measurement Standard, the new accounting policies prescribed by the guidance are to be applied prospectively.」
The implementation guidance for the Fair Value Measurement Standard has been applied from the beginning of the current first quarter, and the policy of applying it prospectively has continued. The company states that it has had no effect on the financial statements. - FY2022-Q3RestatedAnnual 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 of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual 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 of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant 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.」
The accounting standards for fair value measurement and related standards have been applied prospectively from the beginning of the current quarter, and the company states that they have had no effect on the quarterly consolidated financial statements.