Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual 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”) was 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 by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company disclosed that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter consolidated accounting period, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period. 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reiterates that the Fair Value Measurement Standard and other standards were applied from the beginning of the first quarter consolidated accounting period and had no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period. 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reiterates that the Fair Value Measurement Standard and other standards were applied from the beginning of the first quarter consolidated accounting period and had no impact on the financial statements. - FY2022-Q1First statedAnnual 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 consolidated accounting period. In accordance with the transitional treatment set out in Paragraph 19 of that 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. The application had no impact on the quarterly consolidated financial statements.」
The fair-value measurement standards were applied from the beginning of the first quarter consolidated accounting period, with the new accounting policies applied prospectively.