Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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 “Implementation Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, decided to apply the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement prospectively. There was no impact on the quarterly financial statements.」
The Company continues to disclose the application of accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and its explanation that there is no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual 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 “Implementation Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, decided to apply the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement prospectively. There was no impact on the quarterly financial statements.」
The Company continues to disclose the application of accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and its explanation that there is no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual 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 “Implementation Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, decided to apply the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement prospectively. There was no impact on the quarterly financial statements.」
The Company has disclosed the application of accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement and its explanation that there is no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. 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 new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
The company has continued to explain its application of the fair value measurement accounting standard and other relevant standards and that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment under the standards, we will apply the new accounting policies prospectively. There is no impact on the quarterly financial statements.」
The new fair-value measurement standards were applied from the beginning of the first quarter, with no impact on the quarterly financial statements.