Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year」
The company adopted the accounting standards for fair value measurement and related standards from the beginning of the current consolidated fiscal year and is applying the new accounting policies prospectively. It stated that there was no impact on the financial statements. - FY2023-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 company reiterated that it adopted the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively in accordance with the transitional treatment. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards 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 Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company reiterated that it adopted the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policies prospectively in accordance with the transitional treatment. - FY2023-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under 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 the standards prospectively. There was no effect on the quarterly consolidated financial statements.」
Applied the fair value measurement standards from the beginning of the first quarter and adopted the new policies prospectively under the transitional provisions. No impact on the quarterly consolidated financial statements was reported.