Application of the accounting standard for fair value measurement and related standards
First written in FY2022-Q1. 4 of 5 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 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 were applied prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative third quarter.」
The Fair Value Measurement Implementation Guidance applied from the first quarter continues to be applied, and the company has disclosed that it had no impact on the financial statements for the cumulative third quarter. - 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 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 were applied prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative second quarter.」
The Fair Value Measurement Implementation Guidance applied from the first quarter continues to be applied, and the company disclosed that it had no impact on the financial statements for the cumulative second quarter. - FY2023-Q1RestatedAnnual 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 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 were applied prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative first quarter.」
The new accounting policies based on the Fair Value Measurement Implementation Guidance have continued to be applied from the beginning of the first quarter, and the company has disclosed that they had no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by the fair value measurement accounting standards were applied prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative second quarter.」
The Accounting Standard for Fair Value Measurement and related standards applied from the first quarter continue to be applied, and it has been reconfirmed that they had no impact on the financial statements for the cumulative second quarter. - FY2022-Q1First statedAnnual report
「The “Accounting Standard for Measurement of Fair Value” (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 of the current fiscal year. 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 related standards will be applied prospectively. This has had no effect on the quarterly consolidated financial statements for the cumulative first quarter of the current fiscal year.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the company stated that the new accounting policy would be applied prospectively. It disclosed that there was no impact on the quarterly consolidated financial statements.