Adopting the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "fair value measurement 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 fair value measurement implementation guidance, the new accounting policies prescribed by the guidance will be applied prospectively. The change in accounting policy had no impact on the quarterly consolidated financial statements.」
The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "fair value measurement 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 fair value measurement implementation guidance, the new accounting policies prescribed by the guidance will be applied prospectively. The change in accounting policy had no impact on the quarterly consolidated financial statements.」
The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "fair value measurement 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 fair value measurement implementation guidance, the new accounting policies prescribed by the guidance will be applied prospectively. The change in accounting policy had no impact on the quarterly consolidated financial statements.」
Following the application of the fair value measurement standard, the company applied its implementation guidance prospectively from the beginning of the fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The company applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "fair value measurement standard") and other standards from the beginning 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the fair value measurement standard and other standards will be applied prospectively. There was no impact on the consolidated financial statements.」
The Company continues to disclose the application of the Fair Value Measurement Accounting Standard and related standards and states that there was no impact on the consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "fair value measurement standard") and other 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the fair value measurement standard and other standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continued to disclose the application of the accounting standards and related guidance on fair value measurement, stating that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") 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" (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company has applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the current quarter, and it was stated that they had no impact on the quarterly consolidated financial statements.