Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This adoption had no impact on the quarterly consolidated financial statements for the cumulative third quarter.」
The application of the Fair Value Measurement Guidance continued, and it was stated that there was no impact on the financial statements for the cumulative third quarter. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This adoption had no impact on the quarterly consolidated financial statements for the cumulative second quarter.」
The application of the Fair Value Measurement Guidance continued, and it was stated that there was no impact on the financial statements for the cumulative second quarter. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This adoption had no impact on the quarterly consolidated financial statements for the cumulative first quarter.」
The implementation guidance for the fair value measurement standard was applied from the beginning of the fiscal year, and it was stated that there was no impact on the financial statements for the current first quarter. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by the fair value measurement standards and other standards will be applied prospectively. This adoption had no impact on the quarterly consolidated financial statements for the cumulative third quarter.」
The application of the fair value measurement standards and other standards continued, and it was stated that there was no impact on the financial statements for the cumulative third quarter. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies prescribed by the fair value measurement standards and other standards will be applied prospectively. This adoption had no impact on the quarterly consolidated financial statements for the cumulative first quarter.」
The fair value measurement standards and other standards were applied from 1 April 2021, and the new accounting policies were applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.