Applying the fair value measurement accounting standards from the fiscal year ending March 2022
First written in FY2022-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively.」
Application of the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated fiscal year continues. The effect was considered immaterial. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively.」
Application of the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated fiscal year continued in the second quarter. The effect was considered immaterial. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively.」
Application of the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated fiscal year continues, and the disclosure states that the effect on the financial statements was immaterial. - 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 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 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 other standards will be applied prospectively. There was no effect on the quarterly consolidated financial statements.」
Application of the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the fiscal year ending March 2022, including the prospective application of the new accounting policies, continues. - FY2022-Q2First statedAnnual 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 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 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 other standards will be applied prospectively. There was no effect on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the fiscal year ending March 2022, and the new accounting policies have been applied prospectively. The disclosure states that there was no effect on the quarterly consolidated financial statements.