Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 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; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated 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 guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated 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; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated 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 guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that it has had no effect on the quarterly consolidated financial statements. - FY2023-Q1Additional application of the implementation guidance for the fair-value measurement accounting standardAnnual report
「The Company adopted 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 current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
In addition to applying the existing fair value measurement accounting standards, Implementation Guidance No. 31 was adopted from the beginning of FY2023-Q1. The company says this has no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other applicable standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of FY2022-Q1, with no impact on the quarterly consolidated financial statements.