Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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 Standard Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, will apply prospectively the new accounting policy prescribed by the guidance. This has no impact on the quarterly consolidated financial statements.」
The Company reconfirmed the adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement and that it had no impact on the quarterly consolidated financial statements. - 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 “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, will apply prospectively the new accounting policy prescribed by the guidance. This has no impact on the quarterly consolidated financial statements.」
The Company reconfirmed the adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement and that it had no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Guidance on Implementing 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 current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company reconfirmed the adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement and that it had no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and the absence of any impact on the quarterly consolidated financial statements were reaffirmed. - 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.」
The application of the accounting standards for fair value measurement and the absence of any impact on the quarterly consolidated financial statements were reaffirmed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
The Company disclosed for the first time that it had applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter of the current consolidated fiscal year and would apply the new accounting policy prospectively.