Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The company is reconfirming that the implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter and that the new accounting policy is being applied prospectively. It states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1Confirmation of the application of the implementation guidance for the Accounting Standard for Fair Value MeasurementAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the new accounting policy is being applied prospectively. The company states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company is reconfirming the application of the Accounting Standard for Fair Value Measurement and the explanation that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「We applied 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 Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we 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 consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy is being applied prospectively. The company states that there is no impact on the quarterly consolidated financial statements.