Adoption 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 Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, it decided to apply the new accounting policies prescribed by the implementation guidance prospectively. There was no impact on the quarterly consolidated financial statements for the current third quarter consolidated accounting period.」
The company continued to apply the implementation guidance for the Accounting Standard for Fair Value Measurement adopted from the first quarter and to apply the new accounting policies prospectively, and stated that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021) from the beginning of the current first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, it decided to apply the new accounting policies prescribed by the implementation guidance prospectively. There was no impact on the quarterly consolidated financial statements for the current first quarter consolidated accounting period.」
In addition to the existing Accounting Standard for Fair Value Measurement, the company applied its implementation guidance from the beginning of the current quarter and applied the new accounting policies prospectively. There was no impact on the financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the current 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 related standards were applied prospectively. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company continued its policy of applying the Accounting Standard for Fair Value Measurement and other standards and applying the new policies prospectively, and stated that there was no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter consolidated accounting period. 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), it decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. There was no impact on the quarterly consolidated financial statements for the current third quarter cumulative period and other periods.」
The company continued to apply the Accounting Standard for Fair Value Measurement and other standards adopted from the first quarter and to apply the new accounting policies prospectively, and stated that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter consolidated accounting period. 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), it decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. There was no impact on the quarterly consolidated financial statements for the current second quarter cumulative period and other periods.」
The company continued to apply the Accounting Standard for Fair Value Measurement and other standards adopted from the first quarter and to apply the new accounting policies prospectively, and stated that there was no impact on the financial statements. - 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) and other standards from the beginning of the current first quarter consolidated accounting period. 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), it decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. There was no impact on the quarterly consolidated financial statements for the current first quarter cumulative period and other periods.」
The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year and decided to apply the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.