Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 2 of 3 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 Implementation Guidance”) has been 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 therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The company continues to explain that the implementation guidance for the fair value measurement accounting standard has been applied prospectively from the first quarter, with no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company 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 of the current 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 (ASBJ Statement No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the fair value measurement accounting standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company continues to disclose the application of the fair value measurement accounting standards and the absence of any impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The company 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 of the current 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 (ASBJ Statement No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the fair value measurement accounting standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the fair value measurement accounting standards and related standards prospectively from 1 April 2021 and states that there was no impact on the quarterly consolidated financial statements.