Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” has been 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 Fair Value Measurement Accounting Guidance, the new accounting policies prescribed therein are being applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The new accounting policies based on the Fair Value Measurement Accounting Guidance continue to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Guidance”) has been 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 Fair Value Measurement Accounting Guidance, the new accounting policies prescribed therein are being applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
In addition to applying the accounting standard for fair value measurement, the company applied the implementation guidance published in June 2022 from the beginning of the first quarter. It stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to apply the Accounting Standard for Fair Value Measurement and reconfirms that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to apply the Accounting Standard for Fair Value Measurement and reconfirms that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual 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 current 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company adopted the Accounting Standard for Fair Value Measurement and other applicable standards from the beginning of the first quarter of the current consolidated accounting period and decided to apply the new accounting policies prospectively. It states that there was no impact on the quarterly consolidated financial statements.