Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and reiterates that there is no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and reiterates that there is no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the company will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」
The Fair Value Measurement Implementation Guidance was applied from the beginning of the first quarter accounting period, and the company states that it had no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. There is no impact on the quarterly financial statements.」
The company continues to apply the Accounting Standard for Fair Value Measurement and related standards and reiterates that there is no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. There is no impact on the quarterly financial statements.」
The company applied the Fair Value Measurement Standard and other relevant standards from the beginning of the first quarter accounting period and stated that there was no impact on the quarterly financial statements.