Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「Applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively.」
The application of the implementation guidance for the accounting standards for fair value measurement from the beginning of the fiscal year was also disclosed for the full year. - 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 Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
In addition to the accounting standards for fair value measurement applied since the previous fiscal year, the implementation guidance was applied from the beginning of the current first quarter. There was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
The explanation that the accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter continues. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal period.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal period. The company stated that they were applied prospectively in accordance with the transitional provisions and had no impact on the quarterly consolidated financial statements.