Adoption of the Fair Value Measurement Standard
First written in FY2022-Q2. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
Following the application of the Accounting Standard for Fair Value Measurement, the revised content of the implementation guidance was also applied from the first quarter. The company states that there is no effect on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company continues to state that it will apply the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021, and that there is no effect on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. The application has no effect on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021. It states that the new accounting policies are being applied prospectively and have no effect on the quarterly consolidated financial statements.