Application of the Accounting Standard for Fair Value Measurement from the Fiscal Year Ending January 2023
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Statement No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement”) was applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment specified in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, the new accounting policies prescribed therein have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The application of the Implementation Guidance on Fair Value Measurement from the beginning of the first-quarter consolidated accounting period remains in effect, with no impact on the financial statements. - FY2024-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Statement No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement”) was applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment specified in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, the new accounting policies prescribed therein have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The application of the Implementation Guidance on Fair Value Measurement from the beginning of the first-quarter consolidated accounting period remains in effect, with no impact on the financial statements. - FY2024-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Statement No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement”) was applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment specified in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, the new accounting policies prescribed therein have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
Following the application of the accounting standards for fair value measurement, the implementation guidance was also applied from the beginning of the first-quarter consolidated accounting period. The guidance was applied under the transitional treatment, with no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement 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 Standard and other standards were applied prospectively.」
The accounting standards for fair value measurement applied from the beginning of the first-quarter consolidated accounting period, together with their transitional treatment, continue to apply in the third quarter. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement 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 Standard and other standards were applied prospectively.」
The application of the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year continued through the second quarter. - FY2023-Q1AchievedAnnual 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,」
The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the fiscal year ending January 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021First statedAnnual report
「Scheduled date of application of the Accounting Standard for Fair Value Measurement, etc. The standards will be applied from the beginning of the fiscal year ending January 2023.」
For the first time, it was stated that the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and related standards were scheduled to be applied from the beginning of the fiscal year ending January 2023.