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 Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement has been applied from the first quarter, and the disclosure that it has no impact on the financial statements continues. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
Following the application of the Accounting Standard for Fair Value Measurement, the new accounting policy under its implementation guidance was applied from the beginning of the first quarter of the current fiscal year. The impact on the financial statements is stated to be nil. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy prescribed by those standards has been applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The application of the Accounting Standard for Fair Value Measurement and related standards, and the immaterial impact on the quarterly consolidated financial statements, continue to be disclosed. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy prescribed by those standards has been applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The application of the Accounting Standard for Fair Value Measurement and related standards, and the immaterial impact on the quarterly consolidated financial statements, continue to be disclosed. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) 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 will apply the new accounting policies prescribed by the standard prospectively.」
The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the period, with the new accounting policy applied prospectively. The impact on the quarterly consolidated financial statements is considered immaterial.