Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter, and decided to apply prospectively the new accounting policy prescribed by the guidance. This had no impact on the quarterly financial statements.」
The company continues to disclose the application of the Fair Value Measurement Implementation Guidance and the absence of any impact on the quarterly 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, and decided to apply prospectively the new accounting policy prescribed by the guidance. This had no impact on the quarterly financial statements.」
Continues to apply the Fair Value Measurement Guidance and discloses that it had no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter, and decided to apply prospectively the new accounting policy prescribed by the guidance. This had no impact on the quarterly financial statements.」
Continues to disclose the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and its lack of impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current fiscal year, and has applied prospectively the new accounting policy prescribed by those standards. This had no impact on the financial statements.」
States that the accounting standards for fair value measurement and related guidance continue to be applied, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter under review and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly financial statements.」
Continues to disclose the application of the Accounting Standard for Fair Value Measurement and related standards, and that they had no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards were applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard 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 Fair Value Measurement Standard and other standards prospectively. There was no impact on the quarterly financial statements.」
Explains that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter, with the new accounting policy to be applied prospectively.