Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The company continues to disclose its policy for applying the implementation guidance for the Accounting Standard for Fair Value Measurement and that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
In addition to applying the Accounting Standard for Fair Value Measurement, the company applied the 2021 revised implementation guidance from the beginning of the quarter. It states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose its policy for applying the Accounting Standard for Fair Value Measurement and other standards and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 and 2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the relevant standards will be applied prospectively. This will have no effect on the quarterly consolidated financial statements.」
The company continues to disclose its policy for applying the Accounting Standard for Fair Value Measurement and other standards and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current fiscal year. 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 the Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The new accounting policies based on the Accounting Standard for Fair Value Measurement and other standards were applied prospectively from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.