Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the guidance. This had no impact on the consolidated financial statements.」
The application of the implementation guidance for the Accounting Standard for Fair Value Measurement and the absence of any impact on the financial statements have also been confirmed in the annual disclosure. - FY2023-Q2Additional application guidance for the fair-value measurement standard adoptedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement, which had already been applied, the related implementation guidance was applied from the beginning of the first quarter of the consolidated fiscal year. There was no impact on the financial statements. - FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The policy for applying the Accounting Standard for Fair Value Measurement and the absence of any impact on the financial statements have also been reconfirmed in the annual disclosure. - 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 policy for applying the Accounting Standard for Fair Value Measurement and related standards, and the absence of any impact on the quarterly consolidated financial statements, have been reconfirmed. - FY2022-Q2First statedAnnual 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 Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, and has applied the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements.