Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company applied the 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 first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, applied prospectively the new accounting policies prescribed in the Fair Value Measurement Guidance. This change had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the fiscal year, and the new accounting policies have been applied prospectively. There was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Company applied the 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 first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, applied prospectively the new accounting policies prescribed in the Fair Value Measurement Guidance. This change had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the fiscal year, and the new accounting policies have been applied prospectively. There was no impact on the financial statements. - FY2023-Q1AdvancedAnnual 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 Guidance”) from the beginning of the first quarter of the fiscal year and decided to apply prospectively the new accounting policy prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment set out in paragraph 27-2 of the guidance. This change had no impact on the quarterly consolidated financial statements.」
The application guidance for the Fair Value Measurement Accounting Standard has been applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy is being applied prospectively. There is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies have been applied prospectively. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period, and the new accounting policies were applied prospectively. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related 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 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The Fair Value Measurement Standard and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies were applied prospectively. There was no impact on the quarterly consolidated financial statements.