Adoption of the accounting standard for fair value measurement
First written in FY2022-Q2. 6 of 7 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「Financial assets and financial liabilities measured at fair value for presentation in the consolidated balance sheet」
The company continues to disclose fair value information following the application of the Accounting Standard for Fair Value Measurement and related standards, including fair values and level classifications for investment securities, leasehold and guarantee deposits, borrowings and other items. - FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation 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 Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarter, and it is stated that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The company continues to apply accounting policies based on the Accounting Standard for Fair Value Measurement and related standards and states that there is no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The company continues to apply accounting policies based on the Accounting Standard for Fair Value Measurement and related standards and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Company adopted the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; the "Fair Value Measurement Standard") and other standards from the beginning of the first-quarter consolidated accounting period. 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. There is no impact on the quarterly consolidated financial statements.」
Since 1 April 2021, the company has applied new accounting policies based on the Accounting Standard for Fair Value Measurement and related standards prospectively. It states that there is no impact on the financial statements.