Application of fair value measurement accounting standards
First written in FY2022-Q3. 3 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard continued to be applied in the annual financial statements, and it is stated that there is no impact on the consolidated financial statements. - FY2023-Q1RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) 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 Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard was applied from the beginning of the quarter, and the new accounting policy has been applied prospectively. There is no impact on the financial statements. - FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The Fair Value Measurement Accounting Standards and related standards continued to be applied in the annual financial statements, and it is stated that there is no impact on the consolidated financial statements. - FY2022-Q3First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standards and related standards were applied from 1 April 2021, and the new accounting policies have been applied prospectively. It is stated that there is no impact on the quarterly consolidated financial statements.