Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continued to apply the Fair Value Measurement Implementation Guidance, which it had applied from the beginning of the three months ended the first quarter, and stated that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continued to apply the Fair Value Measurement Implementation Guidance, which it had applied from the beginning of the three months ended the first quarter, and stated that there was no impact on the financial statements. - FY2023-Q1Additional application of amendments to the implementation guidance for the accounting standards for fair value measurementAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
In addition to the previously applied accounting standards for fair value measurement and related standards, the implementation guidance amended in 2021 was applied from the beginning of the current quarter. It was stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Fair Value Measurement Standard and other applicable standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」
The accounting standards for fair value measurement applied from FY2022-Q1 and related standards continued to be applied for the full fiscal year, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We 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 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The disclosure states that the Fair Value Measurement Standard and other standards applied from the beginning of the first quarter of the current fiscal year will continue to be applied, with no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We 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 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The disclosure states that the Fair Value Measurement Standard and other standards applied from the beginning of the first quarter of the current fiscal year will continue to be applied, with no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment specified in paragraph 19 of that standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policy was applied prospectively in accordance with the transitional treatment. It was stated that there was no impact on the financial statements.