Adoption of the accounting standard for fair-value measurement
First written in FY2023-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」
時価算定会計基準適用指針の適用を継続し、連結財務諸表への影響はないと記載している。 - FY2024-Q3RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針の適用と、四半期連結財務諸表への影響がないことを引き続き記載している。 - FY2024-Q2RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針の適用と、四半期連結財務諸表への影響がないことを引き続き記載している。 - FY2024-Q1RestatedAnnual report
「Effective from the beginning of the first quarter of the current consolidated fiscal year, the company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”). In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply prospectively the new accounting policies prescribed by that guidance. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を当第1四半期連結会計期間の期首から適用し、四半期連結財務諸表への影響はないと記載している。 - FY2023-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company adopted the fair value measurement standard and related standards from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.