Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") has been applied from the beginning of the first quarter of the current 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 is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") has been applied from the beginning of the first quarter of the current 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 is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") has been applied from the beginning of the first quarter of the current 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 is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
In addition to the accounting standards related to fair value measurement that had already been applied, the company applied ASBJ Guidance No. 31 from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the fair value measurement accounting standards and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」
The company continues to report no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We applied 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 consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the 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 standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Company applied the fair-value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively, with no impact on the financial statements.