Application of the Fair Value Measurement Standard
First written in FY2023-Q1. 4 of 6 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」
The filing reconfirms that the implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the fiscal year, with no impact on the consolidated financial statements. - FY2024-Q2RestatedAnnual report
「The Implementation Guidance on 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 policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The filing reiterates that the implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements. - FY2024-Q1Addition of the implementation guidanceAnnual 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 Guidance”) 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 company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
In addition to applying the existing Fair Value Measurement Accounting Standard, the company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter. It states that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 new accounting policies stipulated by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The filing reiterates that the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 new accounting policies stipulated by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The filing reiterates that the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year. 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 new accounting policies stipulated by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. The company stated that there was no impact on the quarterly consolidated financial statements.