Adopting the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, is applying the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly financial statements.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and has applied the new accounting policies prospectively. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively, 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 (ASBJ Statement No. 10, 4 July 2019). There was no impact on the quarterly financial statements.」
The company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards prospectively from the beginning of the first quarter of the fiscal year. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively, 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 (ASBJ Statement No. 10, 4 July 2019). There was no impact on the quarterly financial statements.」
The company continues to apply the Fair Value Measurement Accounting Standard and other relevant standards prospectively from the beginning of the first quarter of the fiscal year. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter, and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively, 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 (ASBJ Statement No. 10, 4 July 2019).」
The company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter and has applied the new accounting policies prospectively. It states that there was no impact on the quarterly financial statements.