Application of the Fair Value Measurement Standard
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2024.
- FY2024AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation 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 Implementation Guidance, the new accounting policies prescribed by the guidance were applied prospectively. This had no impact on the consolidated financial statements.」
In addition to the Fair Value Measurement Accounting Standard previously applied, the company actually applied the related implementation guidance from the beginning of the current consolidated fiscal year. It states that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company has reaffirmed that it applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year and has applied the new accounting policy prospectively. - FY2023-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company has reaffirmed that it applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year and has applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and other standards from the beginning of the first quarter consolidated accounting period. 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 Standard No. 10, dated 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standard and related standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively under the transitional provisions. No impact on the quarterly consolidated financial statements was reported.