Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement … from the beginning of the fiscal year, and will apply … the new accounting policy prospectively. There is no impact on the consolidated financial statements for the fiscal year.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and continues to treat it as having no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) 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 Guidance, the company will apply prospectively the new accounting policy prescribed by the guidance. There is no impact on the quarterly consolidated financial statements as a result.」
For the Implementation Guidance on Accounting Standard for Fair Value Measurement adopted from the beginning of the first quarter, the company continues in the third quarter to apply it prospectively and treat it as having no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) 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 Guidance, the company will apply prospectively the new accounting policy prescribed by the guidance. There is no impact on the quarterly consolidated financial statements as a result.」
For the Implementation Guidance on Accounting Standard for Fair Value Measurement adopted from the beginning of the first quarter, the company continues in the second quarter to apply it prospectively and treat it as having no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) 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 Guidance, the company will apply prospectively the new accounting policy prescribed by the guidance. There is no impact on the quarterly consolidated financial statements as a result.」
The company applied the revised Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the fiscal year, and applied the new accounting policy prospectively. It stated that there would be no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement 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. There was no impact on the quarterly consolidated financial statements.」
For the accounting standards and related guidance on fair value measurement adopted from the beginning of the first quarter, the company continues in the third quarter to apply the new accounting policy and treat it as having no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement 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. There was no impact on the quarterly consolidated financial statements.」
For the accounting standards and related guidance on fair value measurement adopted from the beginning of the first quarter, the company continues in the second quarter to apply the new accounting policy prospectively and to treat it as having no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out in paragraph 19 of the 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 these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards and related guidance on fair value measurement from the beginning of the first quarter of the fiscal year, and disclosed for the first time that the new accounting policy would be applied prospectively. It stated that there would be no impact on the quarterly consolidated financial statements.