Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on 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 current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy was applied prospectively. There was no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Fair Value Measurement Standard and other applicable standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」
Continued disclosure of the application of the Accounting Standard for Fair Value Measurement and the absence of any impact on the financial statements. - FY2022-Q3RestatedAnnual report
「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 decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
Continued disclosure that the Accounting Standard for Fair Value Measurement and related standards were applied prospectively and had no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 and 2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the relevant standards will be applied prospectively. This will have no effect on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the first quarter of the current fiscal year, but it was stated that there was no impact on the quarterly consolidated financial statements.