Adoption of the Fair Value Measurement Standard
First written in FY2022-Q3. 2 of 4 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The company 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company applied the new accounting policies prescribed in the guidance prospectively. It noted that there was no impact on the quarterly financial statements.」
The Company continues to apply the accounting policy based on the implementation guidance for the accounting standard for fair value measurement and stated that there was no impact on the quarterly financial statements. - FY2024-Q1AdvancedAnnual report
「The company 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」
The Company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter and stated that the new accounting policy would be applied prospectively. It stated that there was no impact on the quarterly financial statements. - FY2022-Q4RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」
The company continued to apply the accounting standard for fair value measurement and related standards and stated that there was no impact on the quarterly financial statements. - FY2022-Q3First statedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The Company has applied the accounting standard for fair value measurement and related standards since the first quarter commencing on 1 April 2021. It stated that there was no impact on the quarterly financial statements.