Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance are being applied prospectively.」
The application of the Fair Value Measurement Guidance and the policy of applying it prospectively in accordance with the transitional treatment continue. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2, the new accounting policies prescribed by the Fair Value Measurement Guidance are being applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The application of the Fair Value Measurement Guidance and the treatment that it has no impact on the quarterly consolidated financial statements continue. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance are being applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The application of the Fair Value Measurement Guidance and the treatment that it has no impact on the financial statements continue. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") 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 Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance are being applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the first quarter of the current consolidated fiscal year, and the policy was established of applying the new accounting policies prospectively. It was stated that the application has 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 Standard") and other standards were applied from the beginning of the first quarter of the 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards are being applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the treatment of applying the new accounting policies prospectively with no impact on the financial statements continued in the second quarter. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement 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 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 Standard and other standards are being applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The new accounting policies are being applied prospectively, and it was stated that they have no impact on the quarterly consolidated financial statements.