Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied prospectively from the beginning of the fiscal year, and it was reconfirmed that there was no impact on the financial statements. - FY2023-Q1Application guidance for the fair value measurement standard additionally adoptedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
In addition to the previous Accounting Standard for Fair Value Measurement and related standards, the implementation guidance was applied from the beginning of the first quarter. It is stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. 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 were applied prospectively. There was no impact from this change.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the fiscal year, with the new accounting policy applied prospectively, and it was reconfirmed that there was no impact. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. 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 were applied prospectively. There was no impact from this change.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, and a new accounting policy is being applied prospectively. It is stated that the application had no impact.