Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1Additional adoption of application guidanceAnnual 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 applying the existing accounting standards for fair value measurement, the implementation guidance was applied from the beginning of the first quarter accounting period. It is stated that there was 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 consolidated fiscal year, and the new accounting policies prescribed by those standards were to be applied prospectively.」
The application of the accounting standards for fair value measurement and related standards, together with the new accounting policies that make maximum use of observable inputs, continues to be disclosed. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards applied from the first quarter, and the absence of any impact on the financial statements, have been reconfirmed. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The new accounting policies under the accounting standards for fair value measurement and related standards applied from the first quarter, as well as the absence of any impact on the financial statements, were reconfirmed. - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current consolidated accounting period, and the new accounting policies for fair value measurement were to be applied prospectively. It is stated that there was no impact on the financial statements.