Adoption 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 company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the implementation guidance on the fair value measurement standard and the prospective application of the new accounting policies continue. - FY2023-Q1AdvancedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The implementation guidance on the fair value measurement standard was applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies are being applied prospectively. There is no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards were applied from the beginning 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards are being applied prospectively. There is no impact on the consolidated financial statements.」
The application of the fair value measurement standards and other standards from the beginning of the current consolidated fiscal year, and the prospective application of the new accounting policies, continue. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the fair value measurement standards and other standards, and the prospective application of the new accounting policies, continue. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the fair value measurement standards and other standards, and the prospective application of the new accounting policies, continue to be disclosed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the fair value measurement standards and other standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application of the fair value measurement standards and other standards from the beginning of the first quarter of the current fiscal year, and the prospective application of the new accounting policies, have been disclosed for the first time.