Application of accounting standards for fair value measurement
First written in FY2022-Q1. 6 of 8 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the implementation guidance are being applied prospectively. There is no impact on the consolidated financial statements.」
The full-year application of the implementation guidance for the Fair Value Measurement Standard, and the explanation that it had no impact on the financial statements, have been confirmed. - FY2023-Q3RestatedAnnual report
「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, and the new accounting policies prescribed by the implementation guidance are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the Fair Value Measurement Guidance and that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the “Implementation Guidance on the Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) 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 Implementation Guidance, the company applied prospectively the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements as a result.」
The company continues to explain the implementation guidance for the Fair Value Measurement Standard applied from the first quarter and the absence of any impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the “Implementation Guidance on the Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) 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 Implementation Guidance, the company applied prospectively the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements as a result.」
The company has moved to the stage of applying the implementation guidance in addition to the existing Fair Value Measurement Standard from the beginning of the first quarter of the current consolidated fiscal year, and states that there is no impact on the financial statements. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year and has applied the new accounting policies prescribed by those standards prospectively. This has had no impact on the consolidated financial statements.」
The full-year application of the Fair Value Measurement Standard and other relevant standards, and the explanation that they had no impact on the financial statements, have been confirmed. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other relevant standards were applied from the beginning of the first quarter of the current 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively and no effect on the quarterly consolidated financial statements.