Application of the Fair Value Measurement Standard
First written in FY2023-Q1. 5 of 7 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-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 company reconfirmed that the implementation guidance for the fair value measurement accounting standards was applied from the beginning of the period and had no impact on the quarterly consolidated financial statements. - FY2024-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 Company reconfirmed the adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement and that it had no impact on the quarterly consolidated financial statements. - FY2024-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 implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the quarter, moving to the stage of applying the new accounting policies prospectively. There was no impact on the financial statements. - FY2023RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the current consolidated fiscal year and began applying the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The company has continued to state that the accounting standards for fair value measurement and related standards have been applied and that there is no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and the absence of any impact on the quarterly consolidated financial statements were reaffirmed. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and the absence of any impact on the quarterly consolidated financial statements were reaffirmed. - FY2023-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Accounting Standard") and other standards from the beginning of the first quarter. 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 company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The fair value measurement accounting standards and related standards were applied from the beginning of the first quarter, and the new accounting policies were applied prospectively. It states that there was no impact on the quarterly consolidated financial statements.