Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual 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 Accounting Guidance") from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the consolidated financial statements for the current consolidated fiscal year.」
The Company applied the Fair Value Measurement Accounting Guidance from the beginning of the full fiscal year and disclosed that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
Following the adoption of the accounting standard for fair value measurement, the Company applied the implementation guidance published in 2021 from the beginning of the first quarter of the fiscal year. There was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted 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 consolidated 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company has continued to disclose that it applied the accounting standard for fair value measurement and related guidance from the beginning of the first quarter of the fiscal year, and that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We adopted 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 consolidated 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company has continued to disclose that it applied the accounting standard for fair value measurement and related guidance from the beginning of the first quarter of the fiscal year, and that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The Fair Value Measurement Standard and related standards were adopted from the beginning of the first quarter. No impact on the quarterly consolidated financial statements was reported.