Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter consolidated accounting period and decided to apply prospectively the new accounting policy prescribed by the implementation guidance.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal period and to apply the new accounting policy prospectively. There is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ 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 under review and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard, in accordance with the transitional treatment prescribed in paragraph 27-2 of that guidance.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current first quarter consolidated accounting period and applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated first-quarter accounting period, and the new accounting policies prescribed by those standards will be applied prospectively.」
The company continues to apply the fair value measurement accounting standards and related requirements from the beginning of the fiscal period and to apply the new accounting policy prospectively. - FY2022-Q2RestatedAnnual 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 related requirements from the beginning of the current interim consolidated accounting 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 company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related requirements.」
The company continues to apply the fair value measurement accounting standards and related requirements from the beginning of the fiscal period and to apply the new accounting policy prospectively. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The company applied the fair value measurement accounting standards and related requirements from the beginning of the fiscal period and, for the first time, stated that the new accounting policy would be applied prospectively. The impact on the financial statements is described as immaterial.