Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q3. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarter, and the new accounting policy has been applied prospectively. There was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the consolidated financial statements.」
The application of the Accounting Standard for Fair Value Measurement and related standards continued in the annual results, with no impact on the consolidated financial statements. - FY2022-Q3First statedAnnual report
「The Company adopted the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the new accounting policies prescribed by the standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period, and the new accounting policy has been applied prospectively in accordance with the transitional treatment. It was stated that there was no impact on the quarterly consolidated financial statements.