Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 2 of 5 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.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter of the current fiscal year, and the Company moved to the stage of applying the new accounting policies prospectively. It states that there was no impact on the quarterly consolidated financial statements. - FY2022AdvancedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the current fiscal year. … The notes on financial instruments now include disclosures on the breakdown of the fair value hierarchy of financial instruments and related matters.」
The adoption of the accounting standard for fair value measurement and related standards was reflected in the annual disclosure, and disclosures by fair value hierarchy level for financial instruments began. - FY2022-Q3RestatedAnnual 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 consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The accounting standard for fair value measurement and related standards adopted from the first quarter, and the prospective application of the accounting policies, have continued. - FY2022-Q2RestatedAnnual 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 consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The accounting standard for fair value measurement and related standards adopted from the first quarter, and the prospective application of the accounting policies, have continued. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out in paragraph 19 of the accounting standard for fair value measurement 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 accounting standard for fair value measurement and related standards will be applied prospectively.」
The accounting standard for fair value measurement and related standards were adopted from the first quarter beginning 1 April 2021, and the new accounting policies have been applied prospectively. It states that there was no impact on the quarterly consolidated financial statements.