Adoption of the Fair Value Measurement Standard and Related Standards
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual 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.」
The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and reconfirmed that there was no impact on the consolidated financial statements. - 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 Implementation Guidance") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and reiterated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and reiterated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021) from the beginning of the first quarter consolidated accounting period under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company applied the new accounting policies prescribed by the implementation guidance prospectively. The application had no impact on the quarterly consolidated financial statements.」
Following application of the Accounting Standard for Fair Value Measurement, the company applied the implementation guidance dated 17 June 2021 from the beginning of the first quarter. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards have been applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reiterated its policy of applying the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the fiscal year and stated that there was no impact on the quarterly consolidated financial statements. - 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 company reiterated its policy of applying the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the fiscal year and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
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. Under the transitional treatment, the new accounting policies have been applied prospectively. The company states that there was no impact on the quarterly consolidated financial statements.