Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company is applying prospectively the new accounting policy prescribed by the Implementation Guidance on the Fair Value Measurement Standard. There is no impact on the consolidated financial statements.」
The Company reconfirmed the application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement and that it had no impact on the consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the current 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 policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has applied the implementation guidance for the Fair Value Measurement Standard from the first quarter of the current fiscal year and explains that there is no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied 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 from the beginning of the first quarter of the current consolidated fiscal year. 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 are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has applied the Fair Value Measurement Standard and related standards, but is reaffirming its explanation that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The company has applied 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 from the beginning of the first quarter of the current consolidated fiscal year. 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 are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has applied the Fair Value Measurement Standard and related standards, but is reaffirming its explanation that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company has applied 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 from the beginning of the first quarter of the current consolidated fiscal year. 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 are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has applied the Fair Value Measurement Standard and related standards prospectively since 1 April 2021, but states that there is no impact on the quarterly consolidated financial statements.