Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 6 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the company will apply the new accounting policies prescribed by the guidance prospectively. The impact on the consolidated financial statements is nil.」
The company continues to state that it has applied a new accounting policy based on the Implementation Guidance on Accounting Standards for Fair Value Measurement and that there is no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the company will apply the new accounting policies prescribed by the guidance prospectively. The impact on the quarterly consolidated financial statements is nil.」
The company has applied the new accounting policies under the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the fiscal year and states that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the company will apply the new accounting policies prescribed by the guidance prospectively. The impact on the quarterly consolidated financial statements is nil.」
The company has applied the new accounting policies under the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the fiscal year and states that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the company will apply the new accounting policies prescribed by the guidance prospectively. The impact on the quarterly consolidated financial statements is nil.」
The company has applied the new accounting policies under the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the fiscal year and states that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the consolidated 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The impact on the consolidated financial statements is immaterial.」
The company reaffirms its policy of applying the Fair Value Measurement Accounting Standard and other standards from the beginning of the fiscal year, with an immaterial impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The company reaffirms its policy of applying the Fair Value Measurement Accounting Standard and other standards from the beginning of the fiscal year and applying the new accounting policies prospectively, with an immaterial impact on the financial statements. - FY2022-Q2First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The company has applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the consolidated fiscal year and states that it will apply the new accounting policies prospectively. It explains that the impact on the quarterly consolidated financial statements is immaterial.