Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 3 of 5 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
Continues applying the implementation guidance for the accounting standards for fair value measurement and discloses that it has no impact on the quarterly consolidated financial statements. - FY2024-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
Applied the implementation guidance for the accounting standards for fair value measurement from the beginning of the current quarter and applied the new accounting policies prospectively. There was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
Continues applying the accounting standards for fair value measurement and related standards and discloses that they have no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
Continued applying the accounting standards for fair value measurement and related standards and disclosed that they had no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
Applied the accounting standards for fair value measurement and related standards prospectively from the beginning of the current quarter, and disclosed that they had no impact on the quarterly consolidated financial statements.