Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional provisions prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to explain that it has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year and will apply the new accounting policies prospectively. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional provisions prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to explain that it has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year and will apply the new accounting policies prospectively. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional provisions prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to explain that it has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year and will apply the new accounting policies prospectively. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Accounting Standard") and related standards have been applied from the beginning of the current 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the current quarterly consolidated accounting period and decided to apply the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements.