Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1Adoption of the revised implementation guidanceAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021) was applied from the beginning of the first quarter of the fiscal year under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance will be applied prospectively.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter of the fiscal year under review. There is no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and related standards (collectively, the “Fair Value Measurement Accounting Standard”) were applied from the beginning of the first quarter of the fiscal year under review. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” and related standards were applied from the beginning of the first quarter of the fiscal year under review, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and related standards (collectively, the “Fair Value Measurement Accounting Standard”) were applied from the beginning of the first quarter of the fiscal year under review. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Fair Value Measurement Accounting Standard and related standards were applied from the first quarter, and the new accounting policies were applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.