Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has decided to apply the new accounting policy prescribed by the implementation guidance for the accounting standard for fair value measurement prospectively. This has no impact on the consolidated financial statements.」
The company continues to apply the implementation guidance for the accounting standard for fair value measurement and has disclosed that there is no impact on the consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「Effective from the beginning of the first quarter of the current consolidated fiscal year, the company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”). In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply prospectively the new accounting policies prescribed by that guidance. There was no impact on the quarterly consolidated financial statements.」
In addition to the existing accounting standard for fair value measurement, the company has proceeded to apply its implementation guidance from the beginning of the first quarter and disclosed that there is no impact on the financial statements. - FY2022RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the company adopted the Fair Value Measurement Standard and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company continued to apply the Fair Value Measurement Standard and related standards and disclosed that there was no impact on the financial statements for the current fiscal year. - FY2022-Q1First statedAnnual report
「Effective from the beginning of the first quarter of the current consolidated fiscal year, the company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards. 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 decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company adopted the Fair Value Measurement Standard and related standards from the beginning of the current quarter, but stated that there was no impact on the quarterly consolidated financial statements.