Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The disclosure continues to state that the Implementation Guidance on the Fair Value Measurement Accounting Standard has been applied and that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard has been applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy is being applied prospectively. It is stated that there is no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This had no impact on the consolidated financial statements.」
The disclosure continues to state that the Fair Value Measurement Accounting Standard and related standards have been applied and that there is no impact on the consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policy prescribed by those standards is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The disclosure continues to state that the Fair Value Measurement Accounting Standard and related standards have been applied and that there is no impact on the quarterly consolidated 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 and will apply the new accounting policies prescribed by those standards prospectively, in accordance with the transitional treatment set out in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments. The application had no effect on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and related standards have been applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy is being applied prospectively. It is stated that there is no impact on the quarterly consolidated financial statements.