Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the 「Implementation Guidance on Accounting Standard for Fair Value Measurement」 (Accounting Standards Implementation Guidance No. 31, dated 17 June 2021; hereinafter, the 「Fair Value Measurement Implementation Guidance」) 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 Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. The adoption had no impact on the consolidated cumulative period through the third quarter.」
The company continues to state that it applied the Fair Value Measurement Implementation Guidance from the beginning of the fiscal year and that there was no impact on the cumulative period through the third quarter. - FY2023-Q2RestatedAnnual report
「We applied the 「Implementation Guidance on Accounting Standard for Fair Value Measurement」 (Accounting Standards Implementation Guidance No. 31, dated 17 June 2021; hereinafter, the 「Fair Value Measurement Implementation Guidance」) 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 Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. The adoption had no impact on the consolidated cumulative period through the second quarter.」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the fiscal year and stated that there was no impact on the cumulative period through the second quarter. - FY2023-Q1Additional adoption of the implementation guidance for the fair-value measurement accounting standardAnnual report
「We applied the 「Implementation Guidance on Accounting Standard for Fair Value Measurement」 (Accounting Standards Implementation Guidance No. 31, dated 17 June 2021; hereinafter, the 「Fair Value Measurement Implementation Guidance」) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. The adoption had no impact on the consolidated cumulative period through the first quarter.」
The company applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the consolidated cumulative period through the first quarter. - FY2022-Q3RestatedAnnual report
「We applied the 「Accounting Standard for Fair Value Measurement」 (Accounting Standard No. 30, dated 4 July 2019; hereinafter, the 「Fair Value Measurement Accounting Standard」) and other relevant standards from the beginning of the first quarter of the consolidated fiscal year, and decided to apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to disclose the adoption of the Fair Value Measurement Accounting Standard and related standards and the absence of any impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We applied the 「Accounting Standard for Fair Value Measurement」 (Accounting Standard No. 30, dated 4 July 2019; hereinafter, the 「Fair Value Measurement Accounting Standard」) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to disclose the adoption of the Fair Value Measurement Accounting Standard and related standards and the absence of any impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We applied the 「Accounting Standard for Fair Value Measurement」 (Accounting Standard No. 30, dated 4 July 2019; hereinafter, the 「Fair Value Measurement Accounting Standard」) and other relevant standards 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 Fair Value Measurement Accounting Standard and Paragraph 44-2 of the 「Accounting Standard for Financial Instruments」 (Accounting Standard No. 10, dated 4 July 2019), we decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. The Company stated that this had no impact on the quarterly consolidated financial statements.