Adoption of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 3 of 4 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 Accounting Standard Implementation Guidance”) was applied from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are to be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company again disclosed the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the first quarter and the absence of any impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」
The Company stated that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the quarter, with no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and other requirements from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other requirements prospectively. The application of these accounting standards and other requirements had no impact on the quarterly consolidated financial statements.」
The company again disclosed the application of the Accounting Standard for Fair Value Measurement and related standards from the first quarter and the absence of any impact on the financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the current quarter. It was stated that there was no impact on the quarterly consolidated financial statements.