Application of accounting standards 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 (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The application of the implementation guidance for the accounting standard for fair value measurement and the prospective application of the new accounting policy continue, and it is stated that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current quarterly consolidated accounting period, and the new accounting policy was applied prospectively. It is stated that there is no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and the treatment that there is no impact on the quarterly consolidated financial statements continued in the third quarter. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and the treatment that there is no impact on the financial statements continued in the second quarter. - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards have been applied from 1 April 2021, and the new accounting policy has been applied prospectively. It is stated that there is no impact on the quarterly consolidated financial statements.