Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company continues to apply the implementation guidance on the accounting standards for fair value measurement prospectively in accordance with the transitional treatment. There was no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company continues to apply the implementation guidance on the accounting standards for fair value measurement and applies it prospectively in accordance with the transitional treatment. It reconfirmed that there was no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The Company applied the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter and applied the new accounting policy prospectively in accordance with the transitional treatment. It stated that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」
The Company continues to disclose its application of the accounting standards for fair value measurement and reconfirmed that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter and applied the new accounting policy prospectively in accordance with the transitional treatment. It stated that there was no impact on the quarterly financial statements.