Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
In addition to the accounting standards for fair value measurement and related standards, the implementation guidance was applied from 1 April 2022. There was no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
The accounting standards for fair value measurement and related standards applied from the beginning of the first-quarter consolidated accounting period continue to be applied, and their impact on the quarterly consolidated financial statements is considered immaterial. - FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
The accounting standards for fair value measurement and related standards applied from the first quarter continue to be applied. The impact on the quarterly consolidated financial statements was stated to be immaterial. - FY2022-Q1First statedAnnual report
「We adopted 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 consolidated fiscal year and will apply the new accounting policies prescribed by the standard prospectively 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 accounting standards for fair value measurement and related standards were applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policies were applied prospectively. The impact on the quarterly consolidated financial statements was stated to be immaterial.