Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「Applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively.」
The application of the Fair Value Measurement Guidance continued to be disclosed for the full fiscal year, and it was stated that there was no impact on the consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We have 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 of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
The application of the Fair Value Measurement Guidance from the beginning of the first quarter of the consolidated fiscal period remains in effect. It was stated that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「We have 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 of the current consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement previously applied, its implementation guidance was applied from the beginning of the first quarter of the current consolidated fiscal period. It was stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal period remains in effect. It was stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, 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 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 standard prospectively.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year ending June 2022. It was stated that there was no impact on the quarterly consolidated financial statements.