Application of accounting standards for fair value measurement
First written in FY2023-Q1. 2 of 5 entries say "Achieved", first in FY2023. Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the accounting standards for fair value measurement and the new accounting policies adopted from the first quarter continue to be applied. It is stated that there is no impact on the interim consolidated financial statements. - FY2024-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the accounting standards for fair value measurement and the new accounting policies adopted from the first quarter continue to be applied. It is stated that there is no impact on the interim consolidated financial statements. - FY2024-Q1AchievedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the accounting standards for fair value measurement was applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies are being applied prospectively. It is stated that there is no impact on the financial statements. - FY2023AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement 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 Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies were adopted. It is stated that there is no impact on the consolidated financial statements. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policies are being applied prospectively. It is stated that there is no impact on the interim consolidated financial statements.