Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The application of this implementation guidance has no impact on the quarterly consolidated financial statements.」
Application of the implementation guidance for the accounting standards for fair value measurement applied from the first quarter continues, but is stated to have no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The application of this implementation guidance has no impact on the quarterly consolidated financial statements.」
Application of the implementation guidance for the accounting standards for fair value measurement continues, but is stated to have no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) was applied 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 Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement will be applied prospectively.」
Following the application of the accounting standards for fair value measurement and other standards, the revised implementation guidance for the accounting standards for fair value measurement, amended in 2021, was also applied from the first quarter. There was no impact on the financial statements. - FY2022RestatedAnnual report
「The application of these accounting standards and other standards has no impact on the consolidated financial statements.」
The company continues to explain that the accounting standards for fair value measurement and other standards applied from the first quarter have no impact on the financial statements for the full fiscal year. - FY2022-Q3RestatedAnnual report
「The application of these accounting standards and other standards has no impact on the quarterly consolidated financial statements.」
The company continues to explain that the accounting standards for fair value measurement and other standards applied from the first quarter have no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The accounting standard for fair value measurement and related standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed by the relevant standards, the new accounting policies were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
Prospective application of the accounting standards for fair value measurement and other standards applied from the first quarter continues, with no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the fiscal year under review. 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively.」
The accounting standards for fair value measurement and other standards were applied from the first quarter beginning 1 April 2021, and the new accounting policies were applied prospectively. The disclosure states that there was no impact on the quarterly consolidated financial statements.