Adoption of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 5 of 7 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 Implementation Guidance") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current period, and the accounting treatment stating that it has no impact on the quarterly consolidated financial statements has been maintained. - 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 Implementation Guidance") was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current period, and the accounting treatment stating that it has no impact on the financial statements has been maintained. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021) from the beginning of the first quarter consolidated accounting period under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company applied the new accounting policies prescribed by the implementation guidance prospectively. The application had no impact on the quarterly consolidated financial statements.」
The company has moved to the stage of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current first-quarter consolidated accounting period, and states that it has no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement standards and related standards will be applied prospectively. The impact on the consolidated financial statements for the current consolidated fiscal year is immaterial.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the current period, with the impact on the financial statements described as immaterial. - FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment. The adoption had no effect on the quarterly consolidated financial statements.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the period and had no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment. The adoption had no effect on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards have been applied from the beginning of FY2022-Q1, and the explanation that they have no impact on the financial statements has been maintained. - 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 consolidated fiscal year. In accordance with the transitional treatment prescribed by the standards, we will apply the new accounting policies prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company has applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year, and is applying the new accounting policies prospectively. The Company states that there is no impact on the financial statements.