Adoption of Standards for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) 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 therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the first quarter of the current fiscal year, and the treatment under which there was no impact on the quarterly consolidated financial statements continues. - FY2023-Q1RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement 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 Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
It was confirmed that the Fair Value Measurement Guidance was applied from the beginning of the first quarter of the current fiscal year and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company 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 other standards from the beginning of the first quarter of the 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 company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current fiscal year, and the treatment under which there was no impact on the quarterly consolidated financial statements continued. - FY2022-Q1First statedAnnual report
「The company 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 other standards from the beginning of the first quarter of the current 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 company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current fiscal year, and the process of applying the new accounting policy prospectively was initiated.