Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed in the Implementation Guidance on Accounting Standard for Fair Value Measurement will be applied prospectively. There is no impact on the quarterly financial statements.」
The Company continues to apply the implementation guidance for the accounting standard for fair value measurement adopted from the beginning of the first quarter and states that there is no impact on the quarterly financial statements. - FY2023-Q1Additional Adoption of the Implementation Guidance on Fair Value MeasurementAnnual 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 of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. There is no impact on the quarterly financial statements.」
The Company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the fiscal year and applied the new accounting policies prospectively. It states that there is no impact on the quarterly financial statements. - FY2022RestatedAnnual report
「The Company applied the accounting standard for fair value measurement and other standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prospectively. There is no impact on the quarterly financial statements.」
The Company continues to apply the accounting standard for fair value measurement and other standards from the beginning of the fiscal year and continues to state that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter. 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 other standards will be applied prospectively. There is no impact on the quarterly financial statements.」
The Company continues to apply the accounting standard for fair value measurement and other standards adopted from the beginning of the first quarter, and states that there is no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter. 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 other standards will be applied prospectively. There is no impact on the quarterly financial statements.」
The fair-value measurement standards and related standards were adopted from the beginning of the first quarter and applied prospectively, with no impact on the quarterly financial statements.