Application of the Accounting Standard for Fair Value Measurement and Related Standards
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 Implementation Guidance”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly financial statements for the current third quarter accounting period.」
The Company continues to apply the Fair Value Measurement Implementation Guidance and states that there was no impact on the quarterly 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 Implementation Guidance”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company decided to apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly financial statements for the current second quarter accounting period.」
The Company continues to apply the Fair Value Measurement Implementation Guidance and states that there was no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current first quarter accounting period and decided to apply prospectively the new accounting policies prescribed by the implementation guidance. There was no impact on the quarterly financial statements for the current first quarter accounting period.」
The Company applied the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the current first quarter accounting period and states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The impact on the quarterly financial statements was immaterial.」
The Company continues to apply its policy of adopting the Fair Value Measurement Standard and other standards from the beginning of the first quarter accounting period. - FY2022-Q2RestatedAnnual report
「The impact on the quarterly financial statements was immaterial.」
The Company continues to apply the Fair Value Measurement Standard and other standards from the beginning of the first quarter accounting period. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the current first quarter 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards.」
The Company applied the new Fair Value Measurement Standard and other standards from the beginning of the current quarter accounting period, but there was no impact on the quarterly financial statements.