Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 3 of 4 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 continues to apply the Fair Value Measurement Accounting Standard Implementation Guidance and stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current first quarter and decided to apply prospectively the new accounting policies prescribed by the implementation guidance. This has no impact on the condensed consolidated financial statements.」
The company applied the implementation guidance for the fair value measurement standards from the beginning of the current quarter and stated that there was no impact on the condensed consolidated financial statements. - FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The company continues to apply the Fair Value Measurement Accounting Standard and related standards, and states that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current first quarter and will apply the new accounting policies prescribed by the fair value measurement standards prospectively, in accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments. This has no impact on the condensed consolidated financial statements.」
From the beginning of the current quarter, the company applied the fair value measurement standards and applied the new accounting policies prospectively. It stated that there was no impact on the financial statements.