Application of the accounting standard for fair value measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual 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 Accounting Guidance”) from the beginning of the current consolidated fiscal year.」
It continues to apply the implementation guidance for the accounting standard for fair value measurement from the beginning of the fiscal year ending March 2023. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
It continues to state that the implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」
It continues to state that the implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the quarterly consolidated financial statements.」
It actually applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the fiscal year. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that 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 standards prospectively. This has no impact on the quarterly consolidated financial statements.」
It continues to state that the accounting standards for fair value measurement and related standards will be applied from the beginning of the first quarter of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that 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 standards prospectively. This has no impact on the quarterly consolidated financial statements.」
It continues to state that the accounting standards for fair value measurement and related standards will be applied from the beginning of the first quarter of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related 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 that standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standard and related standards prospectively.」
The fair value measurement standard and related standards were applied from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.