Applying the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on Accounting Standard for Fair Value Measurement") from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company will apply the new accounting policies prescribed in the implementation guidance prospectively. There is no impact on the consolidated financial statements.」
The company continues to apply the accounting policy of applying the implementation guidance for the accounting standards for fair value measurement from the beginning of the fiscal year, and states that there is no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The company applied 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”) from the beginning of the first quarter of the current consolidated fiscal period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, will apply prospectively the new accounting policy prescribed by the guidance. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy of applying the implementation guidance for the accounting standards for fair value measurement from the beginning of the first-quarter consolidated accounting period, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied 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”) from the beginning of the first quarter of the current consolidated fiscal period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, will apply prospectively the new accounting policy prescribed by the guidance. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy of applying the implementation guidance for the accounting standards for fair value measurement from the beginning of the first-quarter consolidated accounting period, and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Guidance on Implementing the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was 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 Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
In addition to the accounting standards for fair value measurement already applied, the company applied the implementation guidance published in June 2021 from the beginning of the current first-quarter consolidated accounting period. It states that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period, and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period, and states that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Group applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current 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” (ASBJ Statement No. 10, 4 July 2019), the Group will apply the new accounting policies prescribed by these standards prospectively. The standards had no effect on the quarterly consolidated financial statements.」
The fair value measurement standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively and no effect on the quarterly consolidated financial statements.