Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3AchievedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company applied the new accounting policies prescribed by the guidance prospectively. As a result, there was no effect on the quarterly consolidated financial statements.」
The Company actually applied from the beginning of the first quarter of the current consolidated fiscal year the implementation guidance for the Fair Value Measurement Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2023. - FY2023-Q1AchievedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company applied the new accounting policies prescribed by the guidance prospectively. As a result, there was no effect on the quarterly consolidated financial statements.」
The Company applied the implementation guidance for the Fair Value Measurement Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter of the current consolidated fiscal year. It explained that there was no effect on the financial statements. - FY2022AdvancedAnnual report
「Scheduled adoption date for the Implementation Guidance on Accounting Standard for Fair Value Measurement The guidance will be applied from the beginning of the fiscal year ending March 2023.」
In addition to disclosing that the Fair Value Measurement Standard and related standards had been applied, the Company stated that it planned to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This change had no effect on the consolidated financial statements.」
The Company continued to disclose that the Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter of the consolidated fiscal year and that there was no effect 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, hereinafter the “Fair Value Measurement Standard”) and other standards 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This change had no effect on the consolidated financial statements.」
The Company continued to disclose that the Fair Value Measurement Standard and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, that the new accounting policies were applied prospectively, and that there was no effect 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, hereinafter the “Fair Value Measurement Standard”) and other standards 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 Standards Board of Japan Statement No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This change had no effect on the consolidated financial statements.」
The disclosure first stated that the Fair Value Measurement Standard and related standards had been applied from the beginning of the first quarter of the consolidated fiscal year. It explained that the new accounting policies would be applied prospectively and that there would be no effect on the consolidated financial statements.