Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively. This change has no effect on the consolidated financial statements.」
The company continues to apply the Fair Value Measurement Guidance and states that there is no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company has 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 change has no effect on the quarterly consolidated financial statements.」
In addition to the existing accounting standards and guidance on fair value measurement, the company applied the guidance issued in June 2021 from the beginning of the first quarter. It states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, 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 set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, 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 set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continued its application of the Fair Value Measurement Standard and other standards and explained that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period. Under the transitional treatment in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively. It stated that there is no impact on the financial statements.