Application of the Accounting Standard for Fair Value Measurement and Fair Value Disclosures
First written in FY2022-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company 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 prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policies prescribed by the Implementation Guidance prospectively. The application had no impact on the quarterly financial statements.」
The company continues to plan to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and to apply the new accounting policies prospectively. It explained that there would be no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the interim accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policies prescribed by the Implementation Guidance prospectively. The application had no impact on the interim financial statements.」
The company continues to plan to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the interim accounting period and to apply the new accounting policies prospectively. It explained that there would be no impact on the interim financial statements. - FY2023-Q1RestatedAnnual report
「The company 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 prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policies prescribed by the Implementation Guidance prospectively. The application had no impact on the quarterly financial statements.」
The company continues to plan to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and to apply the new accounting policies prospectively. It explained that there would be no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter 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 (ASBJ Statement No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. The application had no impact on the quarterly financial statements.」
The company continues to plan to apply the Fair Value Measurement Standard and other standards from the beginning of the first quarter accounting period and to apply the new accounting policies prospectively. It explained that there would be no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the interim 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 (ASBJ Statement No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. The application had no impact on the interim financial statements.」
The company applied the Fair Value Measurement Standard and other standards from the beginning of the interim accounting period and applied the new accounting policies prospectively. It also began disclosing breakdowns by fair value hierarchy level for financial instruments and other information.