Application of the Accounting Standard for Fair Value Measurement and Related Guidance
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement 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 Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement 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 Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company has applied prospectively from the beginning of the current quarter the new accounting policy based on the implementation guidance for the accounting standards on fair value measurement and states that there is no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policy prescribed by the accounting standards and related standards on fair value measurement.」
The Company has reaffirmed that, after applying the accounting standards and related standards on fair value measurement, it is applying the new accounting policy prospectively. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by those standards prospectively.」
The Company applied the accounting standards and related standards on the measurement of fair value from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policy prospectively. It states that there is no impact on the quarterly consolidated financial statements.