Adoption of the Fair Value Measurement Standard
First written in FY2023-Q1. 3 of 6 entries say "Restated". Latest entry: FY2025.
- FY2025DroppedAnnual reportThe presented text of this filing contains no standalone disclosure concerning application of the fair value measurement standard.
- FY2024-Q3RestatedAnnual report
「The Company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 27-2, the new accounting policies prescribed by the guidance will be applied prospectively. This had no effect on the quarterly financial statements.」
The Company reiterates adoption of the implementation guidance from the beginning of the first quarter and the absence of an effect on the quarterly financial statements. - FY2024-Q2RestatedAnnual report
「The Company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 27-2, the new accounting policies prescribed by the guidance will be applied prospectively. This had no effect on the quarterly financial statements.」
The Company reiterates adoption of the implementation guidance from the beginning of the first quarter and the absence of an effect on the financial statements. - FY2024-Q1Additional adoption of the implementation guidanceAnnual report
「The Company adopted the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 27-2, the new accounting policies prescribed by the guidance will be applied prospectively. This had no effect on the quarterly financial statements.」
In addition to the fair value measurement standard, its implementation guidance was adopted from the beginning of the first quarter. There was no effect on the quarterly financial statements. - FY2023-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standards will be applied prospectively. This had no effect on the quarterly financial statements.」
The Company reiterates the adoption policy and the absence of an effect on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively.」
The fair value measurement standard and related standards were adopted from the beginning of the first quarter. No effect on the quarterly financial statements was reported.