Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” … was applied from the beginning of the current consolidated fiscal year, and … had no impact on the consolidated financial statements.」
The application of the implementation guidance for the accounting standards for fair value measurement and the absence of any impact on the financial statements continue to be disclosed. - FY2023-Q3RestatedAnnual report
「We have 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 consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
The application of the implementation guidance for the accounting standards for fair value measurement and the absence of any impact on the financial statements have been reconfirmed. - FY2023-Q2RestatedAnnual report
「We have 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 consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
The application of the implementation guidance for the accounting standards for fair value measurement and the absence of any impact on the financial statements have been reconfirmed. - FY2023-Q1AdvancedAnnual report
「We have 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 period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
In addition to the accounting standards for fair value measurement that had already been applied, the related implementation guidance was applied from the beginning of the first quarter. The company stated that there was no impact on the financial statements. - FY2022RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The application of the accounting standards for fair value measurement and the change to a valuation method based on market prices and other data as of the fiscal year-end continue to be disclosed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, and changed its method of valuing other securities from using the average price during the one month before the fiscal year-end to using market prices and other data as of the fiscal year-end.