Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The "Application Guidance on Accounting Standard for Fair Value Measurement" and other standards have been applied from the beginning of the first quarter of the fiscal year, with the new accounting policies prescribed by the application guidance applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application guidance for the accounting standard for fair value measurement continues to be applied, and the company has reconfirmed that it has no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was 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 Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The application guidance for the accounting standard for fair value measurement was applied from the current quarter and prospectively, with no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” and other standards from the beginning of the consolidated fiscal year and has applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the consolidated financial statements.」
The Fair Value Measurement Accounting Standard and related standards continued to be applied for the full fiscal year, with no impact on the consolidated financial statements. - 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 related standards were applied from the beginning of the first quarter of the current 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 related standards are being applied prospectively.」
The Fair Value Measurement Accounting Standard and related standards, applied from the first quarter, continued to be applied, and the company reconfirmed that there was no impact on the quarterly consolidated financial statements. - 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 related standards were applied from the beginning of the first quarter of the current 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 related standards are being applied prospectively.」
The accounting standards for fair value measurement and related standards applied from the first quarter continue to be applied, and it is stated that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards were applied from the beginning of the first quarter of the current 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 related standards are being applied prospectively.」
The Fair Value Measurement Accounting Standard and related standards were applied from 1 April 2021, and the new accounting policies were applied prospectively in accordance with the transitional treatment. The company stated that there was no impact on the quarterly consolidated financial statements.