Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The application of the implementation guidance for the Fair Value Measurement Accounting Standard and the disclosure that there was no impact on the financial statements were reconfirmed. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter, and the accounting treatment stating that there was no impact on the financial statements continued to be disclosed. - 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.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter, and the new accounting policies were applied prospectively. It was stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard 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 Fair Value Measurement Accounting Standard and other standards were applied prospectively. There was no impact on the consolidated financial statements.」
The application of the Fair Value Measurement Accounting Standard and other standards from the beginning of the fiscal year, together with the prospective application of the new accounting policies, was confirmed for the full year. It was stated that there was no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement 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 current fiscal year. Under the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies were applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.