Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation 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 consolidated 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 was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the implementation guidance for the Accounting Standard for Fair Value Measurement, which began at the start of the first quarter of the current consolidated fiscal year, and states that it had no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
The company actually applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year, although its application had been scheduled in FY2022 from the beginning of the fiscal year ending March 2023. The company states that this had no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The company will apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year ending March 2023.」
Following the application of the Accounting Standard for Fair Value Measurement, the company planned to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023 and stated that the impact was being assessed. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The company continues to apply the Accounting Standard for Fair Value Measurement, which began at the start of the first quarter of the current consolidated fiscal year, and states that it had no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The company reconfirmed its application of the Accounting Standard for Fair Value Measurement, which began at the start of the first quarter of the current consolidated fiscal year, and states that it had no impact on the financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and, in accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, will apply the new accounting policies prescribed by the fair value measurement standard prospectively.」
The company began applying the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and began applying the new accounting policy prospectively. The company states that this had no impact on the quarterly consolidated financial statements.