Adoption of the accounting standard on fair value measurement
First written in FY2022-Q1. 3 of 6 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 company applied the implementation guidance on the accounting standards for fair value measurement from the beginning of the first quarter of the consolidated fiscal year and reconfirmed that it had no impact on the financial statements. - FY2023-Q1AchievedAnnual 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 company actually applied the implementation guidance on the accounting standards for fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the financial statements. - FY2022AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) will be applied from the beginning of the fiscal year ending March 2023. The amount of the impact has not been determined as of the preparation of these consolidated financial statements.」
After applying the accounting standards for fair value measurement and related standards from the current fiscal year, the company has indicated that it plans to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard 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 standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The company is reaffirming that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period and that there is no impact on the interim consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard 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 standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year, and reconfirmed that they had no impact on the quarterly consolidated financial statements in the second quarter. - FY2022-Q1First statedAnnual report
「The Group applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other standards 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 Group will apply the new accounting policies prescribed by these standards prospectively. The standards had no effect on the quarterly consolidated financial statements.」
The Group applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter and has applied the new accounting policies prospectively. The quarterly consolidated financial statements were not affected.