Application of Accounting Standards for Fair Value Measurement and Disclosure of the Fair Value Hierarchy
First written in FY2022. 2 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 Implementation Guidance") from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policies based on the Fair Value Measurement Implementation Guidance, which was adopted from the first quarter. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual 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 Implementation Guidance") from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policies based on the Fair Value Measurement Implementation Guidance, which was adopted from the first quarter. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual 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 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 Fair Value Measurement Implementation Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
Following the application of the Fair Value Measurement Accounting Standard in the previous fiscal year, the company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of the current consolidated fiscal year. It stated that there was no impact on the financial statements. - FY2022First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company applied the Fair Value Measurement Accounting Standard from the beginning of the current fiscal year and newly disclosed the classification of financial instrument fair values into Levels 1 through 3.