Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
Following the application of the accounting standard for fair value measurement, the company applied the implementation guidance published in June 2021 from the beginning of the first quarter under review. The company stated that this had no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related guidance applied from the first quarter have continued to be applied, and the company stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the 'Accounting Standard for Fair Value Measurement' (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed 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 these standards prospectively.」
The fair value measurement accounting standards and related standards were applied prospectively from the beginning of the current first-quarter consolidated accounting period. The Company states that there is no impact on the quarterly consolidated financial statements.