Application 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 new accounting policies prescribed by the implementation guidance on the accounting standard for fair value measurement are being applied prospectively.」
The implementation guidance on the accounting standard for fair value measurement applied from the beginning of the first quarter continues to be applied. - 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 Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
In addition to the accounting standard for fair value measurement previously applied, the implementation guidance was applied from the beginning of the first quarter. - FY2022-Q3RestatedAnnual report
「The accounting standard for fair value measurement and related standards were applied from the beginning of the first quarter, and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards are being applied prospectively.」
The accounting standard for fair value measurement and related standards applied from the beginning of the first quarter continue to be applied. - FY2022-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 fair value measurement standard and related standards prospectively.」
The accounting standard for fair value measurement and related standards, applied from the beginning of the first quarter, continue to be applied, and it states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the standard prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The company applied the fair value measurement standard and related standards from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.