Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) has been applied 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard have been applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
Following the application of the Fair Value Measurement Accounting Standard, its implementation guidance was also applied from the beginning of the first quarter of the current consolidated fiscal year. The impact on the financial statements is immaterial. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards have been applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Fair Value Measurement Accounting Standard and other relevant standards were applied from the first quarter, and the impact on the financial statements remained immaterial in the third quarter. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards have been applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Fair Value Measurement Accounting Standard and other relevant standards were applied from the first quarter, and the impact on the financial statements remained immaterial in the second quarter. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other standards 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The impact on the quarterly consolidated financial statements is immaterial.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first-quarter consolidated accounting period, and the new accounting policies have been applied prospectively. The impact on the quarterly consolidated financial statements was described as immaterial.