Commencement of Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We adopted the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter under review and decided to apply the new accounting policy prescribed by the guidance prospectively in accordance with the transitional treatment in paragraph 27-2. This had no impact on the quarterly financial statements.」
The Company reiterates the application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement and that it has no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「We adopted the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter under review and decided to apply the new accounting policy prescribed by the guidance prospectively in accordance with the transitional treatment in paragraph 27-2. This had no impact on the quarterly financial statements.」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the current first quarter and has applied the new accounting policies prospectively. There was no effect on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly financial statements.」
The Company reiterates that it applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter accounting period, will apply them prospectively, and that they have no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly financial statements.」
The Company reiterates that it applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter accounting period, will apply them prospectively, and that they have no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current first quarter 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, the Company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. This has no impact on the quarterly financial statements.」
The Company adopted the fair value measurement standards from the beginning of the first quarter and is applying the new accounting policies prospectively, with no impact on the quarterly financial statements.