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-Q2.
- FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the company has applied prospectively the new accounting policy prescribed therein. The application of the Implementation Guidance on the Fair Value Measurement Accounting Standard has had no impact on the quarterly consolidated financial statements.」
The company continues to state that applying the implementation guidance on the accounting standards for fair value measurement has had no impact on the financial statements. - 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 “Implementation Guidance on the Fair Value Measurement Accounting Standard”) 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the company has applied prospectively the new accounting policy prescribed therein. The application of the Implementation Guidance on the Fair Value Measurement Accounting Standard has had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policy prospectively. It states that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. This has no effect on the quarterly consolidated financial statements for the year-to-date period or other periods.」
The company reiterated the application of the accounting standard for fair value measurement and related standards and the continued prospective application of the new accounting policy, stating that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The company applied 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 other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated 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 company decided to apply the new accounting policies stipulated by the Fair Value Measurement Standard and other standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative quarterly period or other periods.」
The company applied the accounting standard for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policy prospectively. It states that there is no impact on the financial statements.