Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 3 of 4 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly financial statements.」
The accounting policies based on the Implementation Guidance on the Fair Value Measurement Accounting Standard have continued to be applied, with no impact on the quarterly financial statements reported. - 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly financial statements.」
The accounting policies based on the Implementation Guidance on the Fair Value Measurement Accounting Standard have continued to be applied, with no impact on the quarterly financial statements reported. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the first-quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and other standards will be applied prospectively.」
The continued application of the Fair Value Measurement Accounting Standard and other standards has been disclosed, with no impact on the quarterly financial statements reported. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the current first-quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and other standards will be applied prospectively.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the current first-quarter accounting period. It was stated that there was no impact on the quarterly financial statements.