Adoption of Accounting Standards on Fair Value Measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1RestatedAnnual report
「The interim review was conducted by Audit Corporation Ginga.」
It is reconfirmed that Audit Corporation Ginga conducted the interim review of the interim consolidated financial statements for the current interim consolidated fiscal period. - 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 "Implementation Guidance on the Accounting Standard for Fair Value Measurement") 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 Accounting Standard for Fair Value Measurement, we will apply the new accounting policies prescribed by the Implementation Guidance prospectively.」
Following the application of the Accounting Standard for Fair Value Measurement and related standards, we also applied the implementation guidance from the beginning of the first quarter of the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Accounting Standard for Fair Value Measurement") and other standards 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 Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. This has no effect on the quarterly consolidated financial statements.」
The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards 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 Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively.」
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. The company stated that there was no impact on the quarterly consolidated financial statements.