Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Group applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the first quarter of the fiscal year and decided to apply the new accounting policy prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The application of the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter of the consolidated fiscal year and the assessment that it had no impact on the quarterly consolidated financial statements were restated. - FY2023-Q2RestatedAnnual report
「We 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 Standard") from the beginning of the first quarter of the consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard, in accordance with the transitional treatment prescribed in paragraph 27-2 of that guidance. This had no impact on the quarterly consolidated financial statements.」
The application of the Implementation Guidance on the Fair Value Measurement Standard from the beginning of the first quarter of the consolidated fiscal year and the assessment that it had no impact on the financial statements were restated. - FY2023-Q1AchievedAnnual report
「We 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 Standard") from the beginning of the first quarter of the consolidated fiscal year under review and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard, in accordance with the transitional treatment prescribed in paragraph 27-2 of that guidance.」
The Implementation Guidance on the Accounting Standard for Fair Value Measurement was actually applied from the beginning of the first quarter of the consolidated fiscal year under review, and the new accounting policies were applied prospectively. It was stated that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year under review and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively, 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. This had no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the consolidated fiscal year under review, and the new accounting policies were applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.