Adoption of the Fair Value Measurement Standard
First written in FY2022-Q2. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company adopted 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 of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the quarterly financial statements.」
The company continues to disclose adoption of the Fair Value Measurement Guidance and states that it had no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The company adopted 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 of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the quarterly financial statements.」
The company continues to disclose adoption of the Fair Value Measurement Guidance and states that it had no impact on the quarterly financial statements. - FY2023-Q1AdvancedAnnual report
「The company adopted 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 of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed by the guidance. This had no impact on the quarterly financial statements.」
The Implementation Guidance on the Fair Value Measurement Standard was applied from the beginning of the first quarter. It was stated that there was no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「We 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 applicable standards from the beginning of the first quarter. 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. There was no impact on the quarterly financial statements for the cumulative quarter or other periods as a result.」
The application of the Fair Value Measurement Standard and related standards continues to be disclosed, with no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「We 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 applicable standards from the beginning of the first quarter. 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 new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. There was no impact on the quarterly financial statements for the cumulative quarter or other periods as a result.」
The new accounting policy of applying the Fair Value Measurement Standard and related standards from the beginning of the first quarter was disclosed, with no impact on the financial statements.