Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- 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 Implementation 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 Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. As a result, there was no impact on the consolidated financial statements for the six-month period ended in the second quarter of the current consolidated fiscal year.」
The additional application of the Fair Value Measurement Implementation Guidance continues, and the company disclosed that there was no impact on the consolidated financial statements for the six-month period ended in the second quarter. - FY2023-Q1Additional adoption of the implementation guidanceAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) 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 Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement will be applied prospectively.」
In addition to applying the accounting standard for fair value measurement, the implementation guidance was applied from the beginning of the first quarter of the consolidated fiscal year. The company disclosed that there was no impact on the consolidated financial statements. - FY2022RestatedAnnual report
「The company has applied 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 from the beginning of the current consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards.」
The accounting standard for fair value measurement and other relevant standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies are being applied prospectively. The company disclosed that there was no impact on the consolidated financial statements. - FY2022-Q2First 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 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 were applied prospectively.」
The accounting standard for fair value measurement and other relevant standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies were applied prospectively. The company disclosed that there was no impact on the consolidated financial statements for the six-month period ended in the second quarter.