Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The accounting policy of applying the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter of the consolidated accounting period continues. - FY2023-Q1AdvancedAnnual 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 Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
The new accounting policy under the Implementation Guidance on the Fair Value Measurement Standard began to be applied from the beginning of FY2023-Q1. It is said to have had no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter of the consolidated accounting period. 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), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards.」
The policy of applying the Fair Value Measurement Standard and related standards prospectively from the beginning of the first quarter of the consolidated accounting period continues. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and related standards from the beginning of the first quarter of the consolidated accounting period. 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), we decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards.」
The policy of applying the Fair Value Measurement Standard and related standards prospectively from the beginning of the first quarter of the consolidated accounting period continues. - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter of the current fiscal year, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the 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 standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the first quarter of the current consolidated accounting period. They are said to have had no impact on the financial statements.