Adoption of the Fair Value Measurement Accounting Standard
First written in FY2022-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance were applied prospectively. There was no impact on the financial statements.」
The accounting policies based on the Fair Value Measurement Implementation Guidance continued to apply, with no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly financial statements.」
The accounting policies based on the Fair Value Measurement Implementation Guidance continued to apply, with no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly financial statements.」
The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year, with no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the fiscal year, and the new accounting policies prescribed by those standards were applied prospectively. There was no impact on the financial statements.」
The application of the Accounting Standard for Fair Value Measurement and related standards continued throughout the fiscal year, with no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter and applied prospectively the new accounting policies prescribed by those standards. There was no impact on the quarterly financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from 1 April 2021. The new accounting policies were applied prospectively, with no impact on the quarterly financial statements.