Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan, Application Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was applied from the beginning 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 by the guidance will be applied prospectively. This has had no impact on the financial statements.」
The company states that it continues to apply the Fair Value Measurement Implementation Guidance and that it has had no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current fiscal year, and the new accounting policies prescribed by the fair value measurement accounting standards and related standards will be applied prospectively. This has had no impact on the financial statements for the current fiscal year.」
The company has reconfirmed that it continues to apply the fair value measurement accounting standards and related standards and that they have had no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company adopted the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the current fiscal year. 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 company applied prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. This had no impact on the quarterly financial statements for the cumulative period or other periods.」
The company has reconfirmed that it continues to apply the fair value measurement accounting standards and related standards and that they have had no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter accounting period. 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, the new accounting policies prescribed by the fair value measurement accounting standards and related standards will be applied prospectively. This has had no impact on the quarterly financial statements for the year-to-date period or other periods.」
The company has reconfirmed that it continues to apply the fair value measurement accounting standards and related standards and that they have had no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and decided to apply the new accounting policies prescribed by those standards prospectively. This had no effect on the quarterly financial statements for the cumulative quarter or other periods.」
The Company applied the fair value measurement standards from 1 April 2021, applied the new accounting policies prospectively and stated that there was no effect on the quarterly financial statements.