Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company continued applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement, reaffirming that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
In addition to the previous fair value measurement standards and other relevant standards, the company adopted the implementation guidance from the beginning of the first quarter. The disclosure states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other relevant standards from the beginning of the first quarter of the current fiscal year, applying the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively 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). There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter, and the new accounting policies have been applied prospectively. It states that there was no impact on the quarterly consolidated financial statements.