Adoption of the Fair Value Measurement Standard and Related Standards
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) 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 Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance are to be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement and the new accounting policies applied from the first quarter continue to be applied. The Company stated that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) 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 Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance are to be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement and the new accounting policies applied from the first quarter continue to be applied. The Company stated that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) 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 Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance are to be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarter. The Company stated that applying the new accounting policies had no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards 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 Accounting 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 Accounting Standard and other standards have been applied prospectively.」
The Fair Value Measurement Accounting Standard and other standards applied from the first quarter, together with the new accounting policies, continue to be applied. The Company stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other 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 Fair Value Measurement Accounting 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 Accounting Standard and other standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.