Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Group applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Standard Implementation Guidance) from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, it applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Group applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and has continued to disclose the accounting policy stating that there was no impact. - FY2023-Q1AdvancedAnnual report
「The Group applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Standard Implementation Guidance) from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, it applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Group newly applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter. It applied the new accounting policies prospectively and stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Group has continued to disclose that it applied the Fair Value Measurement Accounting Standard and other standards from 1 April 2021 and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Group has continued to disclose that it applied the Fair Value Measurement Accounting Standard and other standards from 1 April 2021 and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Group applied the Accounting Standard for Fair Value Measurement and other standards from 1 April 2021 and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.