Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The company adopted the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") 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 Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the quarterly financial statements.」
The company reiterates that the implementation guidance on the accounting standard for fair value measurement was applied prospectively from the beginning of the fiscal year and had no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The company adopted the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") 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 Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the quarterly financial statements.」
The company explains that the implementation guidance on the accounting standard for fair value measurement was adopted from the beginning of the first quarter of the current fiscal year and had no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「The company adopted the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the current fiscal year. 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" (ASBJ Statement No. 10, 4 July 2019), the company applied prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. This had no impact on the quarterly financial statements for the cumulative period or other periods.」
The company reiterates that the accounting standard for fair value measurement and related standards were applied prospectively from the beginning of the fiscal year and had no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The company adopted the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the current fiscal year. 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" (ASBJ Statement No. 10, 4 July 2019), the company applied prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. This had no impact on the quarterly financial statements for the cumulative period or other periods.」
The company reiterates that the accounting standard for fair value measurement and related standards were applied prospectively from the beginning of the fiscal year and had no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and related standards from the beginning of the first quarter. 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, we applied the new accounting policies prescribed by those standards prospectively.」
The accounting standard for fair value measurement and related standards were applied prospectively from the beginning of the fiscal year. The company states that there was no impact on the quarterly financial statements.